- North Yell Community ShopImpr.Retailers - otherShetland IslandsZE2 9DD
- Old Haa TrustPassRestaurant/Cafe/CanteenShetland IslandsZE2 9AY
- Old Scatness Broch Visitor CentreAwaitingRetailers - otherShetland IslandsZE3 9JW
- Olive Branch CafePassRestaurant/Cafe/CanteenShetland IslandsZE2 9JP
- Ollaberry Primary SchoolExemptSchool/college/universityShetland IslandsZE2 9RT
- Ollaberry ShopPassRetailers - otherShetland IslandsZE2 9RT
- Oot Ower LoungeExemptPub/bar/nightclubShetland IslandsZE2 9AQ
- Ortolan House (B & B)PassOther catering premisesShetland IslandsZE1 0EA
- Overtonlea Care CentrePassHospitals/Childcare/Caring PremisesShetland IslandsZE2 9HX
- Peerie Foxes LtdExemptHospitals/Childcare/Caring PremisesShetland IslandsZE1 0NT
- Peerie Shop CafePassRestaurant/Cafe/CanteenShetland IslandsZE1 0LL
- Pete's Cafe and TakeawayPassRestaurant/Cafe/CanteenShetland IslandsZE1 0RB
- Plantiecrub Garden Centre & NurseryExemptRetailers - otherShetland IslandsZE2 9SH
- Ports & HarboursPassTakeaway/sandwich shopShetland IslandsZE2 9QR
- Quam B&BPassHotel/bed & breakfast/guest houseShetland IslandsZE2 9BH
- RAF Association ClubExemptPub/bar/nightclubShetland IslandsZE1 0JN
- RNLI ShopExemptRetailers - otherShetland IslandsZE1 0LL
- RVS Lunch Club in LerwickPassOther catering premisesShetland IslandsZE1 0EQ
- Saffron Restaurant & BarImpr.Restaurant/Cafe/CanteenShetland IslandsZE1 0NP
- Sandness Primary SchoolExemptSchool/college/universityShetland IslandsZE2 9PL
- Sandwick Baking Company LtdPassManufacturers/packersShetland IslandsZE2 9HH
- Sandwick Early YearsExemptHospitals/Childcare/Caring PremisesShetland IslandsZE2 9HG
- Sandwick Junior High SchoolPassSchool/college/universityShetland IslandsZE2 9HH
- Sandwick Social ClubExemptPub/bar/nightclubShetland IslandsZE2 9HW
- Sandwick Swimming PoolExemptRetailers - otherShetland IslandsZE2 9NU
- Saxavord UK SpaceportPassRestaurant/Cafe/CanteenShetland IslandsZE2 9DT
- Scalloway Boating ClubExemptPub/bar/nightclubShetland IslandsZE1 0UW
- Scalloway Early YearsExemptHospitals/Childcare/Caring PremisesShetland IslandsZE1 0TN
- Scalloway HotelPassHotel/bed & breakfast/guest houseShetland IslandsZE1 0TR
- Scalloway Meat Company LtdPassManufacturers/packersShetland IslandsZE1 0TR
- Scalloway Meat Company LtdPassRetailers - otherShetland IslandsZE1 0PE
- Scalloway Primary SchoolPassSchool/college/universityShetland IslandsZE1 0TN
- Scalloway Swimming PoolExemptRetailers - otherShetland IslandsZE1 0TQ
- Scoop WholefoodsPassRetailers - otherShetland IslandsZE1 0PE
- Seaview B&BPassHotel/bed & breakfast/guest houseShetland IslandsZE2 9AX
- Sella NessPassRestaurant/Cafe/CanteenShetland IslandsZE2 9QR
- Semblister CupboardPassFarmers/growersShetland IslandsZE2 9NG
- Shetland ApiariesAwaitingFarmers/growersShetland IslandsZE1 0XD
- Shetland Community Connections SCIOAwaitingOther catering premisesShetland IslandsZE1 0JP
- Shetland Food BankExemptDistributors/TransportersShetland IslandsZE1 0JT
- Shetland Food LarderAwaitingDistributors/TransportersShetland IslandsZE1 0JT
- Shetland Freezer FoodsExemptDistributors/TransportersShetland IslandsZE1 OPX
- Shetland Golf ClubExemptPub/bar/nightclubShetland IslandsZE2 9SB
- Shetland Islands Council - Childrens Residential Care HomeExemptHospitals/Childcare/Caring PremisesShetland IslandsZE2 9FJ
- Shetland Janitorial Supplies LtdExemptRetailers - otherShetland IslandsZE1 0NY
- Short Breaks for ChildrenExemptHospitals/Childcare/Caring PremisesShetland IslandsZE1 0HR
- Skellister StoresPassRetailers - otherShetland IslandsZE2 9PP
- Skibhoul StoresPassManufacturers/packersShetland IslandsZE2 9DP
- Skipidock Cafe & BarImpr.Restaurant/Cafe/CanteenShetland IslandsZE1 0DE
- SodexoPassRestaurant/Cafe/CanteenShetland IslandsZE2 9UN