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:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Alan Bermingham (Chartered Institute of Public Finance and Accountancy)

Dr Alison Hosie (Scottish Human Rights Commission)

Dr Angela O’Hagan (Equality Budget Advisory Group)

David Phillips (Institute for Fiscal Studies)

Mark Taylor (Audit Scotland)

Joanne Walker (Chartered Institute of Taxation)