Agent Lambert Smith Hampton is seeking in excess of €900,000 for a fully fitted penthouse office investment in the Courtyard Office Block at Carmanhall Road in Sandyford Business Park, Dublin 18.

The penthouse, which extends to 469sq m (5,048sq ft), is occupied by PFH Enterprise Communications at a rent of €51,000 per annum.

The agent said the property would be of particular interest to investors looking for a highly reversionary prime suburban investment before the end of the year, to avail of the capital gains tax exemption.