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You just need to turn up on time and attend. Even in business, things in Ireland can sometimes be very informal and relaxed. So there won't always be formal expectations beyond attending and being on time. If it has been organised for a very specific purposes then you should be prepared, like knowing what you want to achieve from attending. If there has been some sort of outline of what is to be talked about then you would be expected to follow that. In the nature of Irish people, that may be open to change and other areas may also come into discussion. As it is a luncheon rather than a meeting, it is likely to be more informal. So be prepared for the business element but also expect that it could be quite relaxing, while still getting business done.

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Q: What are the proper procedures of attending a business luncheon in Ireland?
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