Grant receipt Dentist

hi.

Sole trader dentist client has received £80,000 in grant funding from health board trust.

The terms of the grant is that the funding is to be given after the successful relocation of the practice from location A to location B.

The grant will be repayable should the principal breach conditions set out in the grant offer which lasts for 7 years.  Such breaches could be for failing to meet patient targets etc..

Accounting treatment? 

Tax treatment?