You will need a licence transferred to you. If memory serves me right you have to have no criminal convictions or the gardai in the area might object. You'll need a solicitor to do the transfer. Rates, you can find this out from the corporation/co council. The cost of a lease, look up auctionneers to get an idea, generally you pay an upfront cost for buying the lease and then a yearly rent, as to whether that's payable quarterly or whatever will depend on the particular lease. Costs are staff, heating, electricity and the alcohol itself. With Guiness/Diago you nowadays have to pay upfront for deliveries. Don't you know a lot of the costs from your own experience. It's hard to make money in the pub trade currently so you'd want to be very sure of what you are at. If you're doing food you need a licence from the HSE or whoever does those inspections. A chef is expensive. Before taking a lease, ask yourself why is the previous person giving up. Presumable you intend to borrow to do what you are proposing to do and talking to a bank manager will give you more info. If they're not keen then the figures may not stack up. Most important is that the figures stack up. If you're buying into an existing premises ask to see the accounts.