Scottish grants for dental practices?

Does anybody out there know about Scottish grants for dental practices? I have a client in Scotland; a single-handed principal who has created a new practice over the last few years with the assistance of various grants. His accountant is now suggesting incorporation for the very obvious tax benefits that can accrue. I would also add the succession planning benefits of Limited Company status. His question – “will the incorporation of my practice create any challenges with regard to the availability of grants?” I haven’t a clue and wonder if you can help?