One of the highest prices paid for a second-hand industrial building in the Dublin area - £110 per sq ft - has been achieved for the former Dexion plant, close to The Square Shopping Centre, in Tallaght, Dublin 24. The 16,654 sq ft building, which includes 6,412 sq ft of offices, made £1.825 million when it was sold by tender through Hamilton Osborne King on behalf of a receiver, John McStay. Gavin Butler of the agency said that while the building had capital allowances of £28,000 per annum for 22 years, the price was still well up on the previous record of £85 per sq ft. F.J. Frisby acted for the purchaser.