1. Declaration of interests:

Ross Greer had no relevant interests to declare.

2. Pre-budget scrutiny: Scotland's public finances in 2022-23 and the impact of COVID-19:

The Committee took evidence from—

Councillor Gail Macgregor, Resources Spokesperson, COSLA;

Alan Russell, Chair, CIPFA Directors of Finance Section;

Linda Somerville, Deputy General Secretary for Policy, Equality and Political Liaison, Scottish Trades Union Congress;

and then from—

Susan Murray, Director, David Hume Institute;

David Eiser, Senior Knowledge Exchange Fellow, Fraser of Allander Institute;

Ray Perman, Fellow, Royal Society of Edinburgh.

During agenda item 2, Daniel Johnson declared an interest as a member of USDAW and Douglas Lumsden declared an interest as a member of Aberdeen City Council, which is a member of COSLA.