Convener

*Elena Whitham (Carrick, Cumnock and Doon Valley) (SNP)

Deputy convener

*Natalie Don (Renfrewshire North and West) (SNP)

Committee members

*Jeremy Balfour (Lothian) (Con)

*Miles Briggs (Lothian) (Con)

*Foysol Choudhury (Lothian) (Lab)

*Pam Duncan-Glancy (Glasgow) (Lab)

*Paul McLennan (East Lothian) (SNP)

*Emma Roddick (Highlands and Islands) (SNP)

The following also participated:

Darren Kelly (Social Security Scotland)

Ben Macpherson (Minister for Social Security and Local Government)

Claire Murdoch (Scottish Fiscal Commission)

Dame Susan Rice (Scottish Fiscal Commission)

Kate Thomson-McDermott (Scottish Government)

Professor David Ulph (Scottish Fiscal Commission)

Clerk to the committee

Claire Menzies