| Pass | Sandview House B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS3 |
| Pass | Sandwick Bay Hotel Limited | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS1 2RX |
| Pass | Scaliscro Estates Limited | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 9EL |
| Pass | Scalpay Commuity Centre | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS4 3XU |
| Pass | Scarista House | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS3 3HX |
| Pass | Sealladh Na Mara B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS9 5YB |
| Pass | Sealview Bed & Breakfast | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS6 5BD |
| Awaiting | Seaside Villa | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 |
| Awaiting | Seaview Bed & Breakfast | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 0BP |
| Pass | Seaview Filling Station Ltd | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS7 5LA |
| Pass | Sgoil An Rubha | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS2 0PX |
| Pass | Sgoil An Taobh Siar Canteen | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS2 0RA |
| Pass | Sgoil Araich Loch A Tuath | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS2 0LB |
| Impr. | Sgoil Araich Sgoil nan Loch | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS2 9PE |
| Pass | Sgoil Araich Shiabost | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS2 9BQ |
| Pass | Sgoil Araich an Tairbeart | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS3 3BG |
| Pass | Sgoil Uibhist A Tuath / North Uist Primary School | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS6 5DS |
| Pass | Sgoil a'Bhac | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS2 0LB |
| Pass | Sgoil nan Loch | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS2 9PE |
| Pass | Shawbost Old School Trust/Ionad Na Seann Sgoil | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS2 9BQ |
| Pass | Shawbost Post Office | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS2 9BD |
| Pass | Shawbost School | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS2 9BQ |
| Pass | Shen's Cafe | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2XF |
| Awaiting | Shivinish Guest House and Annag's Home Baking | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS6 5JA |
| Pass | Shulishader Steps Air B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 |
| Pass | Sidinish Jam | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS6 |
| Pass | Signature Sourdough | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 2HF |
| Pass | Simple Snacks | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS9 |
| Pass | Simpson's Supplies Ltd | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS6 |
| Pass | Sir Edward Scott School | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS3 3BS |
| Pass | Skoon Art Cafe | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS3 |
| Pass | Solas Day Centre | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS1 2LD |
| Pass | Sorrel Cottage B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS5 |
| Pass | South Uist Bakery | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS8 5TP |
| Pass | South Uist Fudge | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS8 5SY |
| Pass | Soval Lodge | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS2 9PJ |
| Pass | Sranndabhal B&B | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS5 3TS |
| Pass | St Brendan's | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS9 5XE |
| Pass | Stag Bakeries | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 2SF |
| Pass | Stepping Stone Food Trailer | Mobile caterer | Comhairle nan Eilean Siar (Western Isles) | HS7 5LA |
| Pass | Storas Uibhist | Retailers - other | Comhairle nan Eilean Siar (Western Isles) | HS8 5SS |
| Pass | Stornoway Bed And Breakfast | Hotel/bed & breakfast/guest house | Comhairle nan Eilean Siar (Western Isles) | HS1 2DR |
| Pass | Stornoway Distillers | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2DB |
| Pass | Stornoway Golf Club and Treetops Cafe | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS2 0XP |
| Pass | Stornoway High Church | Other catering premises | Comhairle nan Eilean Siar (Western Isles) | HS1 2NQ |
| Pass | Stornoway North Community Fridge | Restaurant/Cafe/Canteen | Comhairle nan Eilean Siar (Western Isles) | HS1 2YN |
| Pass | Stornoway Primary Nursery | Hospitals/Childcare/Caring Premises | Comhairle nan Eilean Siar (Western Isles) | HS1 2LE |
| Pass | Stornoway Primary School | School/college/university | Comhairle nan Eilean Siar (Western Isles) | HS1 2LE |
| Pass | Stornoway Sea Angling Club | Pub/bar/nightclub | Comhairle nan Eilean Siar (Western Isles) | HS1 2BT |
| Pass | Stornoway Smoke House | Manufacturers/packers | Comhairle nan Eilean Siar (Western Isles) | HS1 2BS |