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Builder contributing to stamp duty

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So after my thread the other day about possibly building my own house it all came down to earth with a bump when the seller of the land withdrew it from sale.

We are now back to plan A and may be buying a new build near to us. As part of the deal that we have discussed the developer have offered to pay £5k towards stamp duty, which is nice. What I am wondering is how that actually works in practice?

Do they actually give me a cheque for that money so that I can pay the bill via the solicitor or does it just eventually end up as a dicsount on the house? If its the latter then does this affect the value of the house for mortgage purposes, i.e the value is £5k lower?

I am not looking to underdeclare a value or anything I just want to try and figure out the correct value that I can declare to the mortgage company so that I can figure out my LTV.

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