Convener

*Richard Leonard (Central Scotland) (Lab)

Deputy convener

*Jamie Greene (West Scotland) (Con)

Committee members

*Colin Beattie (Midlothian North and Musselburgh) (SNP)

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

*Graham Simpson (Central Scotland) (Con)

The following also participated:

Jonathan Athow (HM Revenue and Customs)

Phil Batchelor (HM Revenue and Customs)

Lorraine King (Scottish Government)

Alyson Stafford (Scottish Government)

Clerk to the committee

Lynn Russell