Liquidation repayment of grant - capital vs revenue

We provided a capital grant to subsidise the construction of a training centre, the company has subsequently been liquidated and we've received a fraction of the grant funds back as we were considered an unsecured creditor.

I know that, repaid capital loans have to be considered a capital receipt, however I've not been able to establish whether the same is true for the proceeds of a liquidation - has anyone experienced this and have you treated it as capital or revenue?

Thanks.