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Convener

*Ariane Burgess (Highlands and Islands) (Green)

Deputy convener

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

Committee members

*Meghan Gallacher (Central Scotland) (Con)

*Mark Griffin (Central Scotland) (Lab)

*Fulton MacGregor (Coatbridge and Chryston) (SNP)

Emma Roddick (Highlands and Islands) (SNP)

*Alexander Stewart (Mid Scotland and Fife) (Con)

The following also participated:

Emma Congreve (Fraser of Allander Institute)

Sara Cowan (Scottish Women’s Budget Group)

Professor Ken Gibb (University of Glasgow)

Professor David Heald (University of Glasgow)

David Phillips (Institute for Fiscal Studies)

Joanne Walker (Chartered Institute of Taxation)

Clerk to the committee

Jenny Mouncer