CO2 emission and specia rates

Hi, Could you please confirm that if I buy a vans with 145g/km CO2 emission, it falls under the capital allowances with special rates 6%. Therefore, for a 20k vans I can only claim a total of 6% of its value the first year, and 6% on the residual value of the next years? Thank you very much

Hi manry73,

You are considering writing down the value of the asset.  
The guidance at (Work out your writing down allowances) advises that you can claim 18% tax relief on all ‘plant and machinery’ you buy,
unless the items need to go into: the special rate pool or a single asset pool (for example, because you have chosen to treat them as ‘short life’
assets or you’ve used them outside your business).  
Vans fall under plant and machinery. 

Thank you.