Each refuge is supplied with bottled water and an accessible toilet along with some seating.
Peter Arch, engineering manager for Mersey Tunnels, said: "The whole construction had to be done within the structure of the existing tunnel.
"For example, the central avenue running beneath the road deck was originally built for trams, an idea that was later ruled out."
Neil Scales, Merseytravel chief executive and director general, said: "We hope the emergency refuges will never have to be used. It is a good insurance policy.
"The Tunnels have an extremely good safety record and we are spending some £32m upgrading and improving them to ensure we maintain this record."
Councillor Mark Dowd, chair of Merseytravel, said: "Safety is of paramount importance, and while new European legislation does not strictly apply to the Mersey Tunnels we were totally committed to improving escape provisions to meet the highest modern safety standards."
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