Depreciation of furniture & fittings... & central heating system?

Glazer FC

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The myhome.ie [broken link removed]mentions that the central heating system of an investment property can be depreciated in the same manner as furniture & fittings (sections 1.12 & 2.2). How do you value the system in a second-hand property? Thanks!
 
Sorry for replying to my own post, but maybe the original question is not relevant... How about: Are you allowed to charge the depreciation of a central heating system against your rental income for the period? Thanks.
 
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