london ulez grant

I am a sole trader I received £7000 ULEZ grant to scrap my none compliant van I received no payment for the scrapped van does the £7000 grant have to be declared is it taxable as a profit/capital gains/ unearned income etc? I did use the £7000 to buy/tax and insure another van Regards goodad

Hi,
For guidance please refer to:
CA14100 - General: Contributions: General rule about contributions received
Thank you