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Former Liverpool city centre HMRC offices to become almost 100 flats

Imperial Court was vacated by government staff more than five years ago

Imperial Court, Exchange Street East(Image: Google Maps)

Almost 100 new flats are to be created in a former HMRC office building in Liverpool city centre at the second attempt. Having initially been knocked back over lighting issues, the nine storey Imperial Court building on Exchange Street East is to be recommissioned as a housing development.


Earlier this year, city planners rejected an application by Seth Real Estate to develop 106 apartments in the former government block. This was due to concerns over inadequate light levels.


These have been addressed through extensive restructuring, including reducing the number of apartments from 106 to 95. The apartments, totalling 214 rooms, will stretch from the first to ninth floors.


Retail units on the ground level are to be retained. Amenity spaces including cycle storage and a gym have been added in areas where habitable rooms, such as bedrooms, dining rooms and kitchens, failed to meet daylight targets.

The basement will provide residential parking with 50 spots with the building fronting Dale Street, bounded by Exchange Street East and Hackins Hay. It sits between the Mason Building and 26 Exchange Street East.

A total of 64 apartments will have only one bedroom while 31 will have two. A further 130 cycle parking spaces are to be provided.


A design and access statement said: The proposed change of use, together with the external alterations, seeks to regenerate the currently vacant site and re-establish its prominence within the established City Centre location. The design adopts a sensitive and considered approach, employing a carefully selected material palette and detailing, that respond to its setting within the Castle Street Conservation Area.

At its core, the proposal draws inspiration from the immediate context, interpreted through a contemporary architectural language, to enhance and enrich the character of the area.

A city council report recommending the scheme go ahead added: Whilst all habitable rooms are reported as compliant, there are a number of rooms that only achieve marginal compliance, with just above 50% of effective floor area meeting the minimum daylight levels as listed below.


The application site falls in a highly sustainable location, within central Liverpool. All amenities and transport facilities are within walking distance. As such, residents do not need to rely on private vehicles as their primary travel choice.

The development will likely have a low car parking demand.

The building was vacated by HMRC when staff made the move to the India Buildings on Water Street.

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The site houses more than 5,000 employees but was delayed in welcoming staff owing to the onset of the coronavirus pandemic. Imperial Court closed to staff in July 2021 with relocation plans for staff discussed as early as 2015.

It was one of four sites in the city to close, with thoughts that staff would initially move in the 2018/19 financial year. The India Buildings base is one of the largest HMRC regional centres across the UK.

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AcceptFormer Liverpool city centre HMRC offices to become almost 100 flats - Liverpool Echo
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