| Pass | Nethybridge Hotel | Hotel/bed & breakfast/guest house | Highland | PH25 3DP |
| Pass | News Direct Perth Ltd | Retailers - other | Perth and Kinross | PH2 7HA |
| Pass | Newtonmore Golf Club | Other catering premises | Highland | PH20 1AT |
| Pass | Newtonmore Grill Company | Other catering premises | Highland | PH20 1BB |
| Pass | Newtonmore Primary School | School/college/university | Highland | PH20 |
| Awaiting | Newtonmore Primary School Out of Hours Club | School/college/university | Highland | PH20 1DN |
| Pass | Nisa Local | Retailers - other | Perth and Kinross | PH2 0RS |
| Pass | No. 7 Bistro | Restaurant/Cafe/Canteen | Highland | PH26 3HG |
| Awaiting | Not Just Cheesecake | Other catering premises | Perth and Kinross | PH2 |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 6RS |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 7NF |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 0AW |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 9NT |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 0EE |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 7QB |
| Pass | Nursery Snack | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 9LA |
| Pass | Nurture Group | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 6RS |
| Impr. | Oh La La Cafe | Restaurant/Cafe/Canteen | Perth and Kinross | PH2 8PA |
| Impr. | Old Bridge Inn | Other catering premises | Highland | PH22 1RH |
| Pass | Old Post Office Cafe Gallery | Restaurant/Cafe/Canteen | Highland | PH21 1NA |
| Pass | One Bite Art Cakes By Marta | Other catering premises | Perth and Kinross | PH2 |
| Awaiting | Open Arms | Distributors/Transporters | Highland | PH22 1QB |
| Awaiting | Osprey Coffee Shop | Restaurant/Cafe/Canteen | Highland | PH24 3BN |
| Pass | Ozys Grill | Takeaway/sandwich shop | Perth and Kinross | PH2 8NY |
| Pass | PH Childcare | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 |
| Pass | Paddington Nursery LLP | Hospitals/Childcare/Caring Premises | Perth and Kinross | PH2 8AA |
| Pass | Pam's Coffee Shop | Restaurant/Cafe/Canteen | Highland | PH21 1HZ |
| Pass | Panda Garden | Takeaway/sandwich shop | Perth and Kinross | PH2 0AB |
| Pass | Parklands Hotel | Hotel/bed & breakfast/guest house | Perth and Kinross | PH2 8EB |
| Pass | Parklands Lynemore Nursing Home | Hospitals/Childcare/Caring Premises | Highland | PH26 3JQ |
| Pass | Patty Potters | Manufacturers/packers | Perth and Kinross | PH2 |
| Awaiting | Paulipocketeats Limited | Mobile caterer | Highland | PH21 1NZ |
| Awaiting | Paw-sitive Panda | Restaurant/Cafe/Canteen | Perth and Kinross | PH2 7RT |
| Awaiting | Peace by Piece | Farmers/growers | Highland | PH25 3DX |
| Pass | Pear & Son Artisan Biscotti Co | Other catering premises | Perth and Kinross | PH2 |
| Pass | Pegasus | Takeaway/sandwich shop | Perth and Kinross | PH2 8EE |
| Pass | Perth Hope Hub | Retailers - other | Perth and Kinross | PH2 0AQ |
| Pass | Perth Race Course - Heritage Portfolio Ltd | Restaurant/Cafe/Canteen | Perth and Kinross | PH2 6BB |
| Pass | Perthshire Women's Aid | Other catering premises | Perth and Kinross | PH2 |
| Awaiting | Phoines Lodge | Farmers/growers | Highland | PH20 1BE |
| Awaiting | Phoines Lodge Deer larder | Farmers/growers | Highland | PH20 1BE |
| Pass | Pinko's | Mobile caterer | Perth and Kinross | PH2 |
| Pass | Pitcullen Guest House | Hotel/bed & breakfast/guest house | Perth and Kinross | PH2 7HT |
| Awaiting | Pizzariach | Retailers - other | Highland | PH22 1UQ |
| Pass | Post Office | Retailers - other | Highland | PH24 3BN |
| Pass | Post Office, Dulnain Bridge | Retailers - other | Highland | PH26 |
| Awaiting | Premier Grantown | Retailers - other | Highland | PH26 3HF |
| Pass | Premier Inn | Hotel/bed & breakfast/guest house | Highland | PH22 1PT |
| Impr. | Premier Nethy Bridge | Retailers - other | Highland | PH25 3DA |
| Pass | Pro Fish Services Ltd | Retailers - other | Highland | PH22 1RH |