Is depreciation always 12.5% of fixtures and fittings?

I let a house for the first time on 1st Oct last year and I'm doing my tax return for it. I've read the revenue guide on rental income but I have a quick question about depreciaton:

Seeing as the house was only let for 3 months (one quarter) of the tax year (and using revenue's example of 7k worth of fixtures and fittings) should I compute the full 12.5% of the 7k (ie €875) or just one quarter of 12.5% of the 7k (ie one quarter of €875 = €218.75)?

Thanks for the help.

The house was previously my PPR and naturally I don't have receipts for all the furniture/carpets/kitchen etc. Can I just estimate the value of the fixtures and fittings at 7k as a reasonable figure for a 3 bed semi in Dublin

I'm pretty sure that it is one-quarter of the 12.5% as you only rented the house for three months. But...you don't miss out on the other three-quarters as you will have this to write off in the last year of the seven years (hope that makes sense).

Crystal clear Marge. That's what I would have expected as no expenses prior to letting the house are deductible. Cheers.