| 5 | Russells Food and Drink | Retailers - other | Belfast City | BT8 7SW |
| Exempt | S Wilkinson Chemist | Retailers - other | Derry City and Strabane | BT81 7AW |
| 5 | SAINSBURY'S | Retailers - supermarkets/hypermarkets | Lisburn and Castlereagh City | BT8 6FX |
| 5 | SMALL TALK DAY NURSERY | Hospitals/Childcare/Caring Premises | Lisburn and Castlereagh City | BT8 7PT |
| 4 | SPACE Stations | Other catering premises | Derry City and Strabane | BT82 9EF |
| 5 | SPAR Coagh | Retailers - other | Mid Ulster | BT80 0EF |
| 5 | SRI Foods | Other catering premises | Lisburn and Castlereagh City | BT8 |
| 5 | ST ITA'S PRIMARY SCHOOL (KITCHEN) | School/college/university | Lisburn and Castlereagh City | BT8 6YY |
| 5 | ST JOSEPH'S PRIMARY SCHOOL KITCHEN | School/college/university | Lisburn and Castlereagh City | BT8 8EX |
| 5 | SUBWAY | Restaurant/Cafe/Canteen | Lisburn and Castlereagh City | BT8 6NN |
| 5 | Sainsburys Filling Station (Upper Galwally) | Retailers - other | Lisburn and Castlereagh City | BT8 6FY |
| Exempt | Sally Salon Services Ltd | Retailers - other | Mid Ulster | BT80 8DN |
| 4 | Salmon's Spar | Retailers - other | Derry City and Strabane | BT82 9JH |
| Exempt | Sams Gym | Retailers - other | Derry City and Strabane | BT81 7BJ |
| Awaiting | Sarah's Snack Shack | Mobile caterer | Mid Ulster | BT80 |
| Exempt | Savers | Retailers - other | Mid Ulster | BT80 8AE |
| Exempt | Savers Health & Beauty | Retailers - other | Derry City and Strabane | BT82 8AE |
| 5 | Scholars Bar | Pub/bar/nightclub | Derry City and Strabane | BT81 7BT |
| 5 | Scraghey Community Centre | Other catering premises | Fermanagh and Omagh | BT81 7SN |
| 5 | Shawsbridge Sports Association | Pub/bar/nightclub | Belfast City | BT8 7XP |
| 5 | Shepherds Inn | Pub/bar/nightclub | Derry City and Strabane | BT81 7EL |
| 5 | Sheree’s | Restaurant/Cafe/Canteen | Mid Ulster | BT80 8QF |
| 5 | Silverdale Care Home | Hospitals/Childcare/Caring Premises | Derry City and Strabane | BT81 7RU |
| 5 | Sinley | Takeaway/sandwich shop | Mid Ulster | BT80 8HX |
| 5 | Siobhan's Bakes | Other catering premises | Mid Ulster | BT80 |
| 5 | Sion Mills Community Association | Other catering premises | Derry City and Strabane | BT82 9NR |
| 5 | Sion Mills Integrated Nursery Unit | School/college/university | Derry City and Strabane | BT82 9HP |
| 5 | Sion Mills PS Meals Kitchen | School/college/university | Derry City and Strabane | BT82 9HP |
| Exempt | Sion Mills Parish Hall | Other catering premises | Derry City and Strabane | BT82 9QG |
| 5 | Sion Mills Recreation Club | Retailers - other | Derry City and Strabane | BT82 9EX |
| 5 | Sleepy Hollow Group | Hospitals/Childcare/Caring Premises | Lisburn and Castlereagh City | BT8 6RT |
| 4 | Sleepy Hollow Group | Hospitals/Childcare/Caring Premises | Lisburn and Castlereagh City | BT8 6YY |
| 5 | Small World Day Nursery | School/college/university | Mid Ulster | BT80 8NR |
| 5 | Smoke BBQ Coffee | Mobile caterer | Lisburn and Castlereagh City | BT8 8GB |
| 4 | Smoke bbq ltd | Restaurant/Cafe/Canteen | Lisburn and Castlereagh City | BT8 8BP |
| 5 | Solo Retailing A29 Filling Station | Retailers - other | Mid Ulster | BT80 9AE |
| Exempt | Sostrene Grene | Retailers - other | Lisburn and Castlereagh City | BT8 6FX |
| 4 | Spar | Retailers - other | Derry City and Strabane | BT82 9EX |
| 5 | Spar | Retailers - supermarkets/hypermarkets | Mid Ulster | BT80 8QU |
| 5 | Sperrinview Special School (Cookstown) | School/college/university | Mid Ulster | BT80 8QF |
| Exempt | Sports Direct Cookstown | Retailers - other | Mid Ulster | BT80 8NX |
| Exempt | Sports Direct Strabane | Retailers - other | Derry City and Strabane | BT82 8EW |
| 4 | Sportsman's Inn | Pub/bar/nightclub | Derry City and Strabane | BT81 7AN |
| 4 | Sproule's Vivo | Retailers - other | Derry City and Strabane | BT81 7JD |
| 4 | Spuds | Retailers - other | Derry City and Strabane | BT82 |
| 5 | Square Cut | Mobile caterer | Mid Ulster | BT80 9SN |
| 5 | St Caireall's Community Playschool | School/college/university | Derry City and Strabane | BT817YA |
| 5 | St Caireall's PS Kitchen | School/college/university | Derry City and Strabane | BT81 7XF |
| 5 | St Catherines PS Meals Kitchen (Junior Site) | School/college/university | Derry City and Strabane | BT82 8HT |
| 5 | St Catherines Primary & Nursery School (Senior Site) | School/college/university | Derry City and Strabane | BT82 8HE |