Applications for licences to import motor cars are granted only when the supporting evidence indicates that the gifts are genuine and that there is no loss of foreign exchange, and, save in exceptional circumstances, only when the gifts are from near relatives. If the hon. Member will send me particulars of any cases in which there are grounds for believing that licences have been obtained on false or misleading statements, I will have them investigated. Purchase Tax and Import Duty are payable on all cars of foreign manufacture imported as gifts.