Finance and Constitution Committee

Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Adam Tomkins (Glasgow) (Con)

Committee members

*Tom Arthur (Renfrewshire South) (SNP)

*Neil Bibby (West Scotland) (Lab)

*Alexander Burnett (Aberdeenshire West) (Con)

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Angela Constance (Almond Valley) (SNP)

*Murdo Fraser (Mid Scotland and Fife) (Con)

*Emma Harper (South Scotland) (SNP)

*Patrick Harvie (Glasgow) (Green)

*James Kelly (Glasgow) (Lab)

Committee substitutes

George Adam (Paisley) (SNP)

John Finnie (Highlands and Islands) (Green)

Jamie Halcro Johnston (Highlands and Islands) (Con)

Elaine Smith (Central Scotland) (Lab)

The following also participated:

Professor Francis Breedon (Queen Mary University of London)

Jim Harra (Her Majesty’s Revenue and Customs)

Derek Mackay (Cabinet Secretary for Finance, Economy and Fair Work)

Jackie McGeehan (Her Majesty’s Revenue and Customs)

Professor David Ulph CBE (University of St Andrews)

Clerk to the committee

James Johnston