Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Daniel Johnson (Edinburgh Southern) (Lab)

Committee members

*Ross Greer (West Scotland) (Green)

*Douglas Lumsden (North East Scotland) (Con)

*John Mason (Glasgow Shettleston) (SNP)

*Liz Smith (Mid Scotland and Fife) (Con)

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Tom Arthur (Minister for Public Finance, Planning and Community Wealth)

Charlotte Barbour (Chartered Institute of Taxation)

Stephen Boyle (Auditor General for Scotland)

Kirsty Flanagan (Chartered Institute of Public Finance and Accountancy)

Councillor Katie Hagmann (Convention of Scottish Local Authorities)

Paul Manning (South Lanarkshire Council)

Susan Murray (David Hume Institute)

Clerk to the committee

Joanne McNaughton