| Pass | Lionel School | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS2 0XB |
| Pass | Little Treacle Cupcakes | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 |
| Impr. | Loch Erisort House | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 9RA |
| Pass | Loch Roag Guest House | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 9EF |
| Pass | Lochboisdale Hotel | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS8 5TH |
| Pass | Locheport24 | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS6 |
| Pass | Lochmaddy Bay Prawns | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS6 5AY |
| Pass | Lochmaddy Bay Prawns 2 Go | Takeaway/sandwich shop | Comhairle nan Eilean Siar (Western Isles) | HS6 5AY |
| Pass | Lochmaddy Hotel | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS6 5AA |
| Awaiting | Lochmaddy and Trumisgarry Social and Welfare Committee | Other catering premises | Comhairle nan Eilean Siar (Western Isles) | HS6 5AE |
| Pass | Lochs Services Ltd | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS2 9PE |
| Pass | Long Island Larder | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS8 |
| Pass | Loomshed Deli | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS3 3DJ |
| Pass | Lorna's Larder - LV63 VFX | Mobile caterer | Comhairle nan Eilean Siar (Western Isles) | HS3 3DX |
| Pass | Lovats Shop | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS7 5LH |
| Pass | Lovats Store | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS8 5QX |
| Pass | Luskentyre Beach Hut | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS3 3HL |
| Pass | Luskentyre House B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS3 |
| Pass | MCmakes | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 |
| Pass | MV Hebrides | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS3 3DG |
| Pass | MV Isle Of Lewis | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2AE |
| Pass | MV Loch Seaforth | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2AE |
| Exempt | MacDuff Shellfish (Scotland) Limited | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 2RS |
| Pass | MacLennan's Supermarket | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS7 5LA |
| Pass | MacLeod & MacLeod | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS1 2HP |
| Pass | MacLeod & MacLeod | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 2HP |
| Pass | MacRae's Croft | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 |
| Pass | Macaulay College CIC | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 9JN |
| Awaiting | Machair Makar | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS9 |
| Pass | Maclean Mair Nicolson & Co | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS1 2DD |
| Pass | Maclean's Bakery | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS7 5LY |
| Pass | Mairi's Chippy | Takeaway/sandwich shop | Comhairle nan Eilean Siar (Western Isles) | HS9 |
| Pass | Manor Filling Station | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS1 2DZ |
| Pass | Manor House | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS1 2TT |
| Pass | Margaret Smith | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 0HT |
| Pass | Marina with Vending Machine | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS6 5AA |
| Pass | Masala Magic | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2JD |
| Impr. | Masonic Hall | Pub/bar/nightclub | Comhairle nan Eilean Siar (Western Isles) | HS1 2DS |
| Pass | Maybury Gardens | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS2 0AD |
| Pass | Mc'Neils | Pub/bar/nightclub | Comhairle nan Eilean Siar (Western Isles) | HS1 2DA |
| Pass | Meallard B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS9 5UH |
| Awaiting | Melanie Groundsell | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS8 |
| Pass | Michael MacLennan | Mobile caterer | Comhairle nan Eilean Siar (Western Isles) | HS1 |
| Pass | Michelle MacRury | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS8 |
| Awaiting | Micro Eggs | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS9 |
| Pass | Mil Nan Eilean | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 |
| Pass | Millview Bed and Breakfast | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 0NB |
| Pass | Mocha Muffin - 58 Degrees North Catering Ltd | Takeaway/sandwich shop | Comhairle nan Eilean Siar (Western Isles) | HS2 0JY |
| Pass | Mollans | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS2 9BQ |
| Exempt | Morag's Handmade Harris Tablet | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS5 |