Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

*Patrick Harvie (Glasgow) (Green)

*Craig Hoy (South Scotland) (Con)

*John Mason (Glasgow Shettleston) (Ind)

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

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Jennie Barugh (Scottish Government)

John Ireland (Scottish Fiscal Commission)

Merlin Kemp (Scottish Government)

Ellen Leaver (Scottish Government)

Richard McCallum (Scottish Government)

Ivan McKee (Minister for Public Finance)

Lucy O’Carroll (Scottish Government)

Shona Robison (Cabinet Secretary for Finance and Local Government)

Professor Graeme Roy (Scottish Fiscal Commission)

Susie Warden (Scottish Fiscal Commission)