| Pass | Isleshavn Care Centre | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9BH |
| Exempt | J W Gray & Co | Distributors/Transporters | Shetland Islands | ZE1 0PX |
| Pass | J W J (Whalsay) Ltd | Retailers - other | Shetland Islands | ZE2 9AA |
| Exempt | Jarlshof | Retailers - other | Shetland Islands | ZE3 9JN |
| Exempt | Jim's Garage Ford & Mazda inc Sutherlands Filling Station | Retailers - other | Shetland Islands | ZE1 0PZ |
| Pass | Juice Culture Lerwick | Takeaway/sandwich shop | Shetland Islands | ZE1 0DL |
| Pass | Kergord Hatchery Bookshop | Restaurant/Cafe/Canteen | Shetland Islands | ZE2 9LW |
| Exempt | Knowles Food Services | Distributors/Transporters | Shetland Islands | ZE1 0PX |
| Pass | Kung Fu Cuisine | Takeaway/sandwich shop | Shetland Islands | ZE1 0DL |
| Exempt | Laburnum House | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE1 0LA |
| Pass | Le Petit Cafe | Retailers - other | Shetland Islands | ZE2 9DW |
| Pass | Leask's Filling Station | Retailers - other | Shetland Islands | ZE1 0DG |
| Awaiting | Lerwick Boating Club | Pub/bar/nightclub | Shetland Islands | ZE1 0AN |
| Awaiting | Lerwick Distillery Ltd | Manufacturers/packers | Shetland Islands | ZE1 0JP |
| Pass | Lerwick Kitchen | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE1 0WZ |
| Pass | Lerwick Methodist Church | Restaurant/Cafe/Canteen | Shetland Islands | ZE1 0EJ |
| Pass | Livister Youth Centre | Other catering premises | Shetland Islands | ZE2 9AQ |
| Exempt | Lodge Delting | Pub/bar/nightclub | Shetland Islands | ZE2 9QG |
| Awaiting | Lunna Lamb Ltd | Manufacturers/packers | Shetland Islands | ZE2 9QF |
| Pass | Lunnasting Primary School | School/college/university | Shetland Islands | ZE2 9QB |
| Pass | M/V Hrossey | Other catering premises | Shetland Islands | AB11 5NP |
| Pass | MV Helliar | Other catering premises | Shetland Islands | AB11 5NP |
| Pass | MV Hildasay | Other catering premises | Shetland Islands | AB11 5NP |
| Pass | MV Hjaltland | Other catering premises | Shetland Islands | AB11 5NP |
| Impr. | Magno Cafe & Restaurant | Restaurant/Cafe/Canteen | Shetland Islands | ZE1 0NJ |
| Pass | Mailersta Bed & Breakfast | Hotel/bed & breakfast/guest house | Shetland Islands | ZE2 9DL |
| Pass | Mainlands Mini Market Ltd | Retailers - other | Shetland Islands | ZE2 9JB |
| Impr. | Mareel | Other catering premises | Shetland Islands | ZE1 0WQ |
| Awaiting | Mary Bella Inc Ltd | Pub/bar/nightclub | Shetland Islands | ZE2 9QJ |
| Pass | Maryfield House Hotel | Pub/bar/nightclub | Shetland Islands | ZE2 9EL |
| Exempt | Mid Yell Boating Club | Pub/bar/nightclub | Shetland Islands | ZE2 9BJ |
| Pass | Mid Yell Junior High School | School/college/university | Shetland Islands | ZE2 9BN |
| Exempt | Mid Yell Nursery | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9BN |
| Impr. | Montfield Support Services | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE1 0LA |
| Exempt | Morton Lodge No 89 & Social Club | Pub/bar/nightclub | Shetland Islands | ZE1 0BF |
| Exempt | Mossbank Nursery | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9RB |
| Pass | Mossbank Primary School | School/college/university | Shetland Islands | ZE2 9RB |
| Pass | NHS Shetland | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE1 0TB |
| Exempt | Ness Boating Club | Pub/bar/nightclub | Shetland Islands | ZE2 9JS |
| Exempt | Ness Out of School Club | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9JG |
| Pass | Nesting Primary School Canteen | School/college/university | Shetland Islands | ZE2 9PP |
| Impr. | New Golden Coach Restaurant | Restaurant/Cafe/Canteen | Shetland Islands | ZE1 0LX |
| Pass | Newcraigielea | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE1 0WZ |
| Pass | No. 88 | Restaurant/Cafe/Canteen | Shetland Islands | ZE1 0EX |
| Pass | Nordalea Care Centre | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9DX |
| Exempt | Norlande B&B | Hotel/bed & breakfast/guest house | Shetland Islands | ZE1 0EN |
| Pass | North Haven Care Centre | Hospitals/Childcare/Caring Premises | Shetland Islands | ZE2 9TY |
| Exempt | North Mainland Leisure Centre | Retailers - other | Shetland Islands | ZE2 9QG |
| Exempt | North Roe Primary School | School/college/university | Shetland Islands | ZE2 9RY |
| Awaiting | North Wind Kitchen | Mobile caterer | Shetland Islands | ZE1 0TR |