Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Alex Johnstone (North East Scotland) (Con)

Committee members

*Neil Bibby (West Scotland) (Lab)

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

*Ash Denham (Edinburgh Eastern) (SNP)

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

*Patrick Harvie (Glasgow) (Green)

*James Kelly (Glasgow) (Lab)

*Ivan McKee (Glasgow Provan) (SNP)

*Maree Todd (Highlands and Islands) (SNP)

*Adam Tomkins (Glasgow) (Con)

Committee substitutes

Kezia Dugdale (Lothian) (Lab)

John Finnie (Highlands and Islands) (Green)

Gordon MacDonald (Edinburgh Pentlands) (SNP)

Oliver Mundell (Dumfriesshire) (Con)

The following also participated:

Professor Campbell Leith (Scottish Fiscal Commission)

Elaine Lorimer (Revenue Scotland)

Chris Myerscough (Revenue Scotland)

Professor Charles Nolan (Scottish Fiscal Commission)

Lady Susan Rice (Scottish Fiscal Commission)

Clerk to the committee

James Johnston