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)

The following also participated:

Jim Cuthbert

David Eiser (Committee Adviser)

Caroline Gardner (Auditor General for Scotland)

Elaine Lorimer (Revenue Scotland)

Helen Martin (Scottish Trades Union Congress)

Jenny Stewart (KPMG)

Mari Tunby (CBI Scotland)

Clerk to the committee

James Johnston