Liverpool city centre's former HMRC office building, Imperial Court on Exchange Street East, is set to be transformed into 95 flats after revised plans addressed the lighting issues that led to the rejection of an earlier proposal. The nine-storey building, which has been vacant since HMRC staff relocated in July 2021, will be recommissioned as a housing development following approval from city planners.
Revised Plans Address Daylight Concerns
Earlier this year, Seth Real Estate's initial application for 106 apartments was refused due to concerns over "inadequate light levels." The revised scheme reduces the number of apartments to 95, with a total of 214 rooms spread across the first to ninth floors. The reduction, along with extensive restructuring, has brought the development into compliance with daylight standards.
Retail units on the ground floor will be retained, while amenity spaces such as cycle storage and a gym have been added in areas where habitable rooms—including bedrooms, dining rooms, and kitchens—previously failed to meet daylight targets. The basement will provide 50 residential parking spaces, and 130 cycle parking spaces are included.
Design and Location Details
The building fronts Dale Street and is bounded by Exchange Street East and Hackins Hay, sitting between the Mason Building and 26 Exchange Street East. Of the 95 apartments, 64 will have one bedroom and 31 will have two. The development is located within the Castle Street Conservation Area, and the design and access statement emphasizes a sensitive approach: "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."
The statement adds: "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."
Sustainable Location and Approval
A city council report recommending approval noted that while all habitable rooms are reported as compliant, some achieve only marginal compliance, with just above 50% of effective floor area meeting minimum daylight levels. The report also highlighted the site's sustainability: "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."
Imperial Court was vacated by HMRC when staff moved to the India Buildings on Water Street, a relocation discussed as early as 2015. The India Buildings, which houses more than 5,000 employees, was one of four HMRC sites in the city to close, with initial plans for staff to move in the 2018/19 financial year delayed by the coronavirus pandemic. The building closed to staff in July 2021, and the India Buildings base is now one of the largest HMRC regional centres in the UK.
