Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Richard Baker (North East Scotland) (Lab)

*Gavin Brown (Lothian) (Con)

*Malcolm Chisholm (Edinburgh Northern and Leith) (Lab)

*Mark McDonald (Aberdeen Donside) (SNP)

*Jean Urquhart (Highlands and Islands) (Ind)

Committee substitutes

Jackie Baillie (Dumbarton) (Lab)

Jackson Carlaw (West Scotland) (Con)

Bob Doris (Glasgow) (SNP)

The following also participated:

Douglas Ansdell (Scottish Government)

Laura Meikle (Scottish Government)

David Phillips (Institute for Fiscal Studies)

Professor Alan Trench

Scott Wood (Scottish Government)

Clerk to the committee

James Johnston