Liquidators of the Law Courts Hotel have received 16 creditor claim forms to date.

The IRD has filed a claim for outstanding tax of $188,000.

Several local companies, including Emerson's Brewery and Dunedin Refrigeration, are owed smaller amounts.

Liquidators will detail the total amount owing to creditors in their next report, due at the start of September.

The Law Courts building in lower Stuart Street is not part of the liquidation, as it's only rented by the company.