Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Adam Tomkins (Glasgow) (Con)

Committee members

*Neil Bibby (West Scotland) (Lab)

*Alexander Burnett (Aberdeenshire West) (Con)

*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)

Committee substitutes

Kezia Dugdale (Lothian) (Lab)

John Finnie (Highlands and Islands) (Green)

Jamie Halcro Johnston (Highlands and Islands) (Con)

Gordon MacDonald (Edinburgh Pentlands) (SNP)

The following also participated:

Chris Boyland (Scottish Government)

John Ireland (Scottish Fiscal Commission)

Lady Susan Rice (Scottish Fiscal Commission)

Dave Signorini (Scottish Government)

Professor Alasdair Smith (Scottish Fiscal Commission)

Kevin Stevens (Scottish Government)

James Wallace (Scottish Government)

David Wilson (Scottish Fiscal Commission)

Clerk to the committee

James Johnston