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Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

Ross Greer (West Scotland) (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:

Hugh Angus (Scottish Government)

Lorraine King (Scottish Government)

Stephen Lea-Ross (Scottish Government)

James Lindsay (Revenue Scotland)

Elaine Lorimer (Revenue Scotland)

Ivan McKee (Minister for Public Finance)

John McVey (Revenue Scotland)

Aidan O’Carroll (Revenue Scotland)

Michael Paterson (Revenue Scotland)

Hannah Taylor (Scottish Government)

Clerk to the committee

Joanne McNaughton