key money is a bit of a grey area, the idea is that i have a place i want to sell on, the rent i pay is less than the market rent and if you were to take the place with a new lease then the rent would be a lot higher, so there is a value to my lease as my rent is less than the market, that value is the key money, estate agents will give you a value for it, but imho 30k p/a for a 70sq mt place is pretty much market rent so i dont see a value of 70k on it, it would depend on the shop, parking etc. If it is trading and you intend to trade as the same business etc then there may be value in the business rather than the lease