A restaurant investment with valuable capital allowances has come on the market through Hamilton Osborne King. The agency is quoting a guideline price of over £1.25 million for the Eden Restaurant, which fronts on to Meeting House Square in the Temple Bar area of Dublin. It is to be sold by private treaty. The restaurant is currently paying a rent of £55,000 for the premises, which has 1,900 sq ft on the ground floor, 790 sq ft at mezzanine level and a terrace of 640 sq ft along the square. The 25 year lease dates from 1997 and the capital allowances for the purchaser are likely to be around £600,000 per annum.