Short answer
Liverpool landlords can use us remotely, with meetings at our Blackburn office by appointment. Liverpool's landlord licensing scheme started on 1 April 2022, covers about 80% of privately rented homes across 16 wards, and is due to end in March 2027. The council consulted from 27 July to 5 October 2026 on a 2027 to 2032 scheme, including a city-wide option. Licence fees are an allowable expense.
Local rules checked against council and government pages.
Which Liverpool properties need a landlord licence?
Privately rented homes in 16 wards where at least one home in five is privately let. The scheme began on 1 April 2022 and covers about 80% of the city's privately rented homes, roughly 45,000 properties (Liverpool City Council).
The wards are Central, Riverside, Greenbank, Kensington, Picton, Tuebrook and Stoneycroft, County, Anfield, St Michael's, Princes Park, Kirkdale, Old Swan, Warbreck, Wavertree, Fazakerley and Everton.
HMOs that need a mandatory HMO licence are licensed separately and are not part of this scheme.
What happens when the scheme ends in 2027?
The current designation is due to end in March 2027. From 27 July to 5 October 2026 the council consulted on three options for 2027 to 2032 (Liverpool City Council):
- a city-wide scheme based on low housing demand
- a scheme targeted at areas of high deprivation
- a scheme targeted at areas with poor private rented housing
The consultation closed on 5 October 2026, and the council had not announced a decision when we checked. A city-wide scheme would bring in landlords in wards that are outside the current one, so budget for a new fee if you are buying in Liverpool.
How do I claim a five-year licence fee?
The fee is an allowable expense, but when you claim it depends on how your rental accounts are prepared.
- Cash basis. Most individual landlords with rental receipts of £150,000 or less use the cash basis by default. The fee is deducted in the tax year you pay it, even though it covers five years (HMRC PIM1092).
- Accruals basis. Companies, and landlords who opt out of the cash basis, spread the fee across the years the licence covers (HMRC PIM1101).
Liverpool collected its 2022 fee in two parts. Under the cash basis, each part is claimed in the year it was paid. If you are unsure which basis your return used, the property pages of the return show it.
How much council tax is due on a Liverpool second home or long-empty house?
A furnished home with no one living in it as their main home pays twice the normal charge. An empty, unfurnished home pays no premium for the first 12 months (Liverpool City Council). After that:
- 1 to 5 years: 200% of the full charge
- 5 to 10 years: 300%
- more than 10 years: 400%
The clock runs from when the property first became empty, even if it changed hands. If you buy an empty house to renovate, ask the council how long it has been empty before you complete.
How we work with Liverpool landlords
There is no RR Landlord Accountants office in Liverpool. Landlords there usually share agent statements and receipts with us online, and we agree the figures on a call before the return goes to HMRC.
If you would rather sit down in person, book a time at our Blackburn office: 72 St James's Road, Blackburn BB1 8ET.
Questions from Liverpool landlords
Does the Liverpool licence move with the property when I sell?
No. A licence is issued to the licence holder, so a buyer needs their own licence. Ask the council about the timescale for a new owner to apply.
Is the cost of meeting licence conditions deductible?
Repairs and safety checks needed to meet licence conditions are usually allowable. Work that improves the property beyond its previous standard, such as adding a new bathroom, is capital and is set against the gain when you sell.
Will Liverpool definitely go city-wide in 2027?
Not yet known. A city-wide scheme was one of three options in the 2026 consultation. We will update this page when the council decides.
Official sources
- Landlord licensing scheme goes live Liverpool City Council (Liverpool Express)
- Consultation on selective licensing (2027 to 2032) Liverpool City Council
- Council tax: empty properties and second homes Liverpool City Council
- PIM1092: Cash basis for landlords: overview HMRC Property Income Manual
- PIM1101: Splitting receipts and expenses between years HMRC Property Income Manual
Figures were checked against these sources on . Tax rules change: check the source or ask us before acting.
Please note: council schemes, fees and boundaries change, and some of the rules above are proposals or consultations. This page is general information at the date shown, not advice. Check the council's own page for your address, or ask us, before acting.