Foreign Rental Income - Capital Allowances

Can somebody advise re Capital Allowances on Foreign Rental Property.

Can you claim a full year's allowance for an asset that is in use at year end or only claim pro-rata for the months that the property was let, assuming that the owner has not occupied the property itself at any stage?

Thanks in advance

Yes you'll be entitled to the wear & tear - foreign rental income, deductions and capital allowances are calculated and allowed no differently than for property in the State:

http://www.revenue.ie/en/personal/buy-sell/foreign-property/foreign-rental-income.html#section5