| 5 | LCC- Sturton By Stow | Hospitals/Childcare/Caring Premises | West Lindsey | LN1 2BY |
| 5 | LCC- Welton Children Centre | Hospitals/Childcare/Caring Premises | West Lindsey | LN2 3JB |
| 5 | LCC-Hemswell Cliff Childrens Centre | School/college/university | West Lindsey | DN21 5XS |
| 5 | LIttle Learners Private Day Nursery | Other catering premises | West Lindsey | LN3 |
| 1 | Lancaster & Son | Manufacturers/packers | West Lindsey | LN8 3EN |
| 5 | Langdale Lakes | Hotel/bed & breakfast/guest house | West Lindsey | LN3 5BB |
| Exempt | Langworth Memorial Hall | Other catering premises | West Lindsey | LN3 5BB |
| 4 | Laughton Croft Care Home | Hospitals/Childcare/Caring Premises | West Lindsey | DN21 3JF |
| 5 | Lavender Cottage Bakery | Retailers - other | West Lindsey | LN8 |
| 5 | Lawress Hall Foyer Cafe | Restaurant/Cafe/Canteen | West Lindsey | LN2 2BH |
| 5 | Laziza Lincoln Limited | Restaurant/Cafe/Canteen | West Lindsey | LN1 2TU |
| Exempt | Lea Village Hall | Other catering premises | West Lindsey | DN21 5JA |
| Exempt | Legsby Primary School | School/college/university | West Lindsey | LN8 3QW |
| 5 | Leilas Bakes | Retailers - other | West Lindsey | DN21 |
| 3 | Leons | Takeaway/sandwich shop | West Lindsey | DN21 2JX |
| 5 | Let there be cake | Other catering premises | West Lindsey | DN21 |
| 5 | Lidl | Retailers - supermarkets/hypermarkets | West Lindsey | DN21 2ER |
| 5 | Lil's Cake Away | Other catering premises | West Lindsey | LN1 |
| 5 | Lillibets Larder | Other catering premises | West Lindsey | DN41 |
| 5 | Lillie May's Cookies | Other catering premises | West Lindsey | LN3 |
| 5 | Lilly's Tearoom | Restaurant/Cafe/Canteen | West Lindsey | DN41 8HX |
| 5 | Lincoln City Supplements | Distributors/Transporters | West Lindsey | LN3 |
| 5 | Lincoln Country Market | Other catering premises | West Lindsey | LN2 |
| 5 | Lincoln Distillery | Manufacturers/packers | West Lindsey | LN1 2LR |
| 5 | Lincoln Golf Club | Pub/bar/nightclub | West Lindsey | LN1 2EG |
| 5 | Lincoln Rugby Football Club | Pub/bar/nightclub | West Lindsey | LN2 2RS |
| 5 | Lincolnshire Co-op Heapham Road Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | DN21 1SH |
| 5 | Lincolnshire Co-op Keelby Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | DN41 8HE |
| 5 | Lincolnshire Co-op Market Rasen Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | LN8 3HH |
| 5 | Lincolnshire Co-op Morton Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | DN21 3AA |
| 4 | Lincolnshire Co-op Nettleham Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | LN2 2NR |
| 5 | Lincolnshire Co-op Saxilby Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | LN1 2HG |
| 5 | Lincolnshire Co-op Scotter Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | DN21 3RX |
| 5 | Lincolnshire Co-op Sturton By Stow Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | LN1 2AQ |
| 5 | Lincolnshire Co-op Welton Food Store | Retailers - supermarkets/hypermarkets | West Lindsey | LN2 3LU |
| 4 | Lincolnshire Co-operative Ltd | Retailers - supermarkets/hypermarkets | West Lindsey | LN2 3QR |
| 5 | Lincolnshire Co-operative Ltd | Retailers - supermarkets/hypermarkets | West Lindsey | DN21 1EQ |
| 5 | Lincolnshire Co-operative Ltd | Retailers - supermarkets/hypermarkets | West Lindsey | LN3 4JL |
| 5 | Lincolnshire Co-operative Ltd, Bardney | Retailers - supermarkets/hypermarkets | West Lindsey | LN3 5XE |
| 5 | Lincolnshire Co-operative Ltd, Caistor | Retailers - supermarkets/hypermarkets | West Lindsey | LN7 6QF |
| 5 | Lincolnshire Otter | Pub/bar/nightclub | West Lindsey | DN21 1QT |
| 5 | Lincolnshire Police | Restaurant/Cafe/Canteen | West Lindsey | LN2 2LT |
| 5 | Linda's Cakes | Other catering premises | West Lindsey | LN2 |
| 4 | Lindis | Mobile caterer | West Lindsey | DN21 5TX |
| 5 | Little Acorns | Hospitals/Childcare/Caring Premises | West Lindsey | LN1 2XT |
| 5 | Little Africa | Retailers - other | West Lindsey | DN21 2JH |
| 5 | Little Bee's Bakehouse | Other catering premises | West Lindsey | DN21 |
| 5 | Little Book Shed | Retailers - other | West Lindsey | LN7 |
| 4 | Little Brocklesby House | Hospitals/Childcare/Caring Premises | West Lindsey | DN37 8JL |
| 5 | Little Jesters Pre-School | School/college/university | West Lindsey | LN8 3SF |