Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Gavin Brown (Lothian) (Con)

*Malcolm Chisholm (Edinburgh Northern and Leith) (Lab)

*Jamie Hepburn (Cumbernauld and Kilsyth) (SNP)

*Michael McMahon (Uddingston and Bellshill) (Lab)

*Jean Urquhart (Highlands and Islands) (Ind)

The following also participated:

Professor Andrew Hughes Hallett (Scottish Fiscal Commission)

Professor Campbell Leith (Scottish Fiscal Commission)

Professor Iain McLean (University of Oxford)

Lady Susan Rice CBE (Scottish Fiscal Commission)

Clerk to the committee

James Johnston