Convener

*Bob Doris (Glasgow Maryhill and Springburn) (SNP)

Deputy convener

*Elaine Smith (Central Scotland) (Lab)

Committee members

*Kenneth Gibson (Cunninghame North) (SNP)

*Ruth Maguire (Cunninghame South) (SNP)

*Graham Simpson (Central Scotland) (Con)

*Alexander Stewart (Mid Scotland and Fife) (Con)

*Andy Wightman (Lothian) (Green)

Committee substitutes

Patrick Harvie (Glasgow) (Green)

Pauline McNeill (Glasgow) (Lab)

Douglas Ross (Highlands and Islands) (Con)

David Torrance (Kirkcaldy) (SNP)

The following also participated:

Professor David Bell (University of Stirling)

Professor Kenneth Gibb (University of Glasgow)

Joan Hewton (Institute of Revenues, Rating and Valuation)

Professor Richard Kerley (Queen Margaret University)

David Melhuish (Scottish Property Federation)

Don Peebles (Chartered Institute of Public Finance and Accountancy Scotland)

Les Robertson (Institute of Revenues, Rating and Valuation)

David Thomson (Scottish Assessors Association)

Clerk to the committee

Jane Williams