Johnny Depp and Amber Heard are "100 per cent dating", a source claims.

The 49-year-old actor — who recently split from Vanessa Paradis after a 14-year relationship — initially met Heard on the set of movie The Rum Diary in 2009, and according to a source started hooking up while promoting the film last year.

The source told Us Weekly: "They are 100 per cent dating. He treats her really well."

"They started sleeping together during the press tour," a friend of the actress told the magazine.

It has also been reported that Depp bought a horse for 26-year-old Heard, who also became single recently after splitting from girlfriend Tasya van Ree.

Depp has children Lily-Rose (13) and Jack (10) with Paradis, and a friend of the couple claimed their relationship ended because the Dark Shadows star was "bored senseless" with Paradis.

A source said: "Johnny didn't want to be with Vanessa anymore. They had grown so far apart, and he wanted to be free and try new things. He was bored senseless with her, being with Vanessa was making him miserable.

"The spark had gone, and there was nothing left. Johnny just wants more from life and believes Vanessa deserves to be happier too."

At the time, the source insisted that Depp was single after the split.

"He's not embroiled in some hot and heavy new romance and he has no plans to jump straight into something straight away, but he is keen to have some fun again."