Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

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

Committee members

*Dr Alasdair Allan (Na h-Eileanan an Iar) (SNP)

*Tom Arthur (Renfrewshire South) (SNP)

Jackie Baillie (Dumbarton) (Lab)

*Alexander Burnett (Aberdeenshire West) (Con)

*Patrick Harvie (Glasgow) (Green)

*Dean Lockhart (Mid Scotland and Fife) (Con)

*Fulton MacGregor (Coatbridge and Chryston) (SNP)

*John Mason (Glasgow Shettleston) (SNP)

Anas Sarwar (Glasgow) (Lab)

Committee substitutes

John Finnie (Highlands and Islands) (Green)

Rhoda Grant (Highlands and Islands) (Lab)

Gillian Martin (Aberdeenshire East) (SNP)

Adam Tomkins (Glasgow) (Con)

The following also participated:

Professor Francis Breedon (Scottish Fiscal Commission)

Kate Forbes (Cabinet Secretary for Finance)

John Ireland (Scottish Fiscal Commission)

James Kelly (Glasgow) (Lab) (Committee Substitute)

Dougie McLaren (Scottish Government)

Lucy O’Carroll (Scottish Government)

Dame Susan Rice (Scottish Fiscal Commission)

Professor Alasdair Smith (Scottish Fiscal Commission)

Clerk to the committee

James Johnston