Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Sharon Dowey (South Scotland) (Con)

Committee members

Colin Beattie (Midlothian North and Musselburgh) (SNP)

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

*Craig Hoy (South Scotland) (Con)

The following also participated:

Jonathan Athow (HM Revenue and Customs)

Phil Batchelor (HM Revenue and Customs)

Bill Kidd (Glasgow Anniesland) (SNP) (Committee Substitute)

Lorraine King (Scottish Government)

Alyson Stafford (Scottish Government)

Clerk to the committee

Lynn Russell