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:

Professor Francis Breedon (Scottish Fiscal Commission)

Kate Forbes (Cabinet Secretary for Finance and the Economy)

Gary Gillespie (Scottish Government)

John Ireland (Scottish Fiscal Commission)

Dame Susan Rice (Scottish Fiscal Commission)

Professor David Ulph (Scottish Fiscal Commission)

Clerk to the committee

Joanne McNaughton