Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

*Ross Greer (West Scotland) (Green)

*Jamie Halcro Johnston (Highlands and Islands) (Con)

*John Mason (Glasgow Shettleston) (SNP)

*Liz Smith (Mid Scotland and Fife) (Con)

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Elaine Lorimer (Revenue Scotland)

Aidan O’Carroll (Revenue Scotland)

Clerk to the committee

Joanne McNaughton