| Pass | Kym Ellis | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH10 |
| Pass | Kynachan Loch Tummel Hotel | Hotel/bed & breakfast/guest house | Perth and Kinross | PH16 5SB |
| Awaiting | Kythe Distillery | Manufacturers/packers | Perth and Kinross | PH13 9HN |
| Pass | LIDL | Retailers - supermarkets/hypermarkets | Perth and Kinross | PH10 6FW |
| Pass | LSM Connections Café | Restaurant/Cafe/Canteen | Perth and Kinross | PH1 2HH |
| Pass | La Cave A Vin Ltd | Pub/bar/nightclub | Perth and Kinross | PH1 5JY |
| Pass | La Serie A | Takeaway/sandwich shop | Perth and Kinross | PH1 5EX |
| Pass | Lalaland Kitchen and Creation | Other catering premises | Perth and Kinross | PH1 |
| Pass | Lamb & Gardiner | Retailers - other | Perth and Kinross | PH13 9AF |
| Pass | Lamb and Gardiner | Retailers - other | Perth and Kinross | PH10 6DQ |
| Pass | Lamesa Restaurant | Restaurant/Cafe/Canteen | Perth and Kinross | PH1 5TQ |
| Pass | Lands of Loyal Hotel | Hotel/bed & breakfast/guest house | Perth and Kinross | PH11 8JQ |
| Pass | Leonardo Boutique Hotel | Hotel/bed & breakfast/guest house | Perth and Kinross | PH1 3JT |
| Pass | Letham Community Club | Restaurant/Cafe/Canteen | Perth and Kinross | PH1 2HL |
| Pass | Letham Kids Club | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 2NL |
| Pass | Letham Primary School | School/college/university | Perth and Kinross | PH1 2NL |
| Pass | Letham Shop Ltd | Retailers - other | Perth and Kinross | PH1 2DP |
| Pass | Letterellan Bed and Breakfast | Hotel/bed & breakfast/guest house | Perth and Kinross | PH15 2NY |
| Impr. | Lick it (Alyth Enterprises Ltd | Retailers - other | Perth and Kinross | PH11 8AF |
| Pass | Lidl UK GmbH | Retailers - other | Perth and Kinross | PH1 1PR |
| Pass | Lightly Whipped | Manufacturers/packers | Perth and Kinross | PH1 |
| Pass | Lime Tree Indian Cuisine Ltd | Restaurant/Cafe/Canteen | Perth and Kinross | PH13 9DB |
| Awaiting | Linsey Knox (Childminding) | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH13 |
| Pass | Little Birdie Foods | Manufacturers/packers | Perth and Kinross | PH11 8NZ |
| Pass | Little Blossom Bakes | Other catering premises | Perth and Kinross | PH1 |
| Awaiting | Little Food Shack Inchture | Restaurant/Cafe/Canteen | Perth and Kinross | PH14 9RW |
| Pass | Littlesteps Nursery | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 4DX |
| Pass | Litttle Explorers | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH10 |
| Pass | Livingwell Health Club | Pub/bar/nightclub | Perth and Kinross | PH1 5RG |
| Awaiting | Loaded | Restaurant/Cafe/Canteen | Perth and Kinross | PH1 5QJ |
| Pass | Loch Ericht Hotel | Hotel/bed & breakfast/guest house | Highland | PH19 1AG |
| Pass | Loch Rannoch Hotel & Estate | Hotel/bed & breakfast/guest house | Perth and Kinross | PH16 5PS |
| Pass | Lochside Cafe | Restaurant/Cafe/Canteen | Perth and Kinross | PH16 5JX |
| Pass | Logiealmond Primary School | School/college/university | Perth and Kinross | PH1 3TB |
| Pass | Lorraine Drew Childminding | Other catering premises | Perth and Kinross | PH1 |
| Pass | Louisebrae Care Home | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 2PN |
| Pass | LovEvents | Manufacturers/packers | Perth and Kinross | PH1 4AA |
| Pass | Love Your Sweets | Retailers - other | Perth and Kinross | PH16 5BL |
| Awaiting | Loyal Hill Honey | Manufacturers/packers | Perth and Kinross | PH11 8DE |
| Pass | Lunan's | Retailers - other | Perth and Kinross | PH11 8AH |
| Pass | Luncarteenies | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 3HF |
| Impr. | Luncarty FC Social Club | Pub/bar/nightclub | Perth and Kinross | PH1 3EP |
| Pass | Luncarty Primary School | School/college/university | Perth and Kinross | PH1 3UT |
| Pass | Luncarty Primary School (Nursery Class) | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 3UT |
| Pass | Lynda Johnston | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH1 |
| Pass | M M Ferguson | Retailers - other | Perth and Kinross | PH11 8AF |
| Awaiting | M&Co | Retailers - other | Perth and Kinross | PH10 6ET |
| Awaiting | MFG Pitlochry Service Station | Retailers - other | Perth and Kinross | PH16 5LY |
| Pass | Mac And Pinch | Restaurant/Cafe/Canteen | Perth and Kinross | PH16 5AB |
| Pass | MacDonald Bros Ltd | Manufacturers/packers | Perth and Kinross | PH16 5BS |