An Bord Pleanála has refused planning permission for a two-storey office building in Tralee.
John Lane and Sons Limited were previously refused permission for the building at Killerisk Road by Kerry County Council.
Planners said office development was already permitted on the site specially for the company's use but was being leased to a third party and the proposed building could potentially be sub-divided for four separate users.
The applicant said the new development would be used to grow their business and wouldn't be let to third parties.
Following an appeal to An Bord Pleanála, the council decision to refuse permission was upheld.
The board said the need for additional office space wasn't proven and the proposed development would facilitate the consolidation and intensification of unauthorised use.