(1)The Scottish Ministers may make grants—
(a)to a person to meet, or help towards meeting, the person’s costs in making alterations to a vehicle in order to reduce its emissions,
(b)to a local authority to meet, or help towards meeting, its costs in—
(i)determining whether to make a low emission zone scheme,
(ii)making a scheme,
(iii)operating a scheme,
(iv)revoking a scheme.
(2)A grant under subsection (1)(a) is subject to such conditions (including as to repayment) as the Scottish Ministers determine.
(3)A grant under subsection (1)(b) is subject to such conditions as may be agreed between the Scottish Ministers and the local authority.