Allowable deductions on rental income

I have recently purchased a new apartment for investment purposes. If I borrow money to furnish it, can I deduct interest on the loan as an allowable expense (similar to the mortgage interest)? I know that furniture can be treated as a capital expense and claimed at 12.5% over 8 years but what about items such as tiles or wooden floors? Should I also treat these as capital expenditure?

Any help would be great.

Thanks and best regards,

Eamon.