ULEZ scrappage scheme - deduct award from total cost of new business vehicle in SA?

cally2022

HI there,  my husband was successful in his application for the ULEZ scrappage scheme and bought a ULEZ compliant van with the funds.  How should this be reported in his Self Assessment?  Can he claim for the full cost of the new van or does he need to deduct £5k from the total cost (£5k being the grant awarded)?  And does he also need to declare the money received for scrapping the old non compliant vehicle?   Many TIA

sheramber

Was the grant paid to the business? 

Jeremy535897

More importantly, was the scrapped vehicle used in the business?