If I dispose of a vehicle as scrapped but then need to reinstate it as it has been fixed. How do I value it? Is it market value? Or do I need to take into account the cost to ring it back to working order?
A value was paid out by insurance company less the wreck value so we could keep it. Then instead of using it for parts as planned it was fixed.

This is a question which needs to take into account the accounting period. If this happened in the same accounting period I would reverse the entries that scrapped the vehicle and add the value of the repairs to its written down value because its useful life has been extended. If it was scrapped in a in earlier period I would reinstate it for the repair value. Unless you are in the habit of revaluing assets to market value, I would ignore market value unless market value is less. The principle here is carrying value is the lower of cost or market value