- Frank Bird Staff Canteen5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 1NB
- George & Dragon Clifton5Pub/bar/nightclubWestmorland and FurnessCA10 2ER
- George Hotel5Pub/bar/nightclubWestmorland and FurnessCA10 3RJ
- Glassonby Forest NurseriesExemptFarmers/growersWestmorland and FurnessCA10 1DT
- Granny Carmen's Kitchen5Manufacturers/packersWestmorland and FurnessCA10
- Granny Dowbekins5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 2NP
- Growing Well at Tebay ServicesExemptFarmers/growersWestmorland and FurnessCA10 3SB
- Hannah's Bakes5Retailers - otherWestmorland and FurnessCA10
- Haweswater Hotel5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 2RP
- Hillcroft Caravan Park4Retailers - otherWestmorland and FurnessCA10 2LT
- Holesfoot Estates5Other catering premisesWestmorland and FurnessCA10 3HX
- Hucks5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 2DW
- Hunsonby Swimming ClubExemptRetailers - otherWestmorland and FurnessCA10 1PN
- Impact Food Group @ Kirkby Thore School4School/college/universityWestmorland and FurnessCA10 1UU
- J S Robinson5Other catering premisesWestmorland and FurnessCA10
- Jar of Herbs5Manufacturers/packersWestmorland and FurnessCA10 1NN
- Jubilee House5Hospitals/Childcare/Caring PremisesWestmorland and FurnessCA10 2BP
- Junction 38 Motorway Services5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 3SB
- June's Jams, Chutneys & Relishes5Manufacturers/packersWestmorland and FurnessCA10
- K & J'S Catering5Mobile catererWestmorland and FurnessCA10
- Katy Edgars Outside Catering LTD trading as The Fox Inn5Pub/bar/nightclubWestmorland and FurnessCA10 1QA
- Kennedys Fine Chocolates5Manufacturers/packersWestmorland and FurnessCA10 3RU
- Kirkby Thore Filling Station5Retailers - otherWestmorland and FurnessCA10 1XD
- Kirkoswald After School Club5Other catering premisesWestmorland and FurnessCA10 1EN
- Kirkoswald Community Shop5Retailers - otherWestmorland and FurnessCA10 1DQ
- Kirkoswald School5School/college/universityWestmorland and FurnessCA10 1EN
- La Casa Verde4Restaurant/Cafe/CanteenWestmorland and FurnessCA10 2DR
- Lake District School of Food & Wine5Other catering premisesWestmorland and FurnessCA10
- Lakeland Boat Hire5Retailers - otherWestmorland and FurnessCA10 2NR
- Lakeland Coffee Ltd5Mobile catererWestmorland and FurnessCA10
- Lakeland Valley Wagyu5Mobile catererWestmorland and FurnessCA10
- Lakes and Dales Co-operative Shap Branch5Retailers - supermarkets/hypermarketsWestmorland and FurnessCA10 3NG
- Lakeside Inn5Pub/bar/nightclubWestmorland and FurnessCA10 2DW
- Lambkins Day Nursery & Pre-School Centre5Hospitals/Childcare/Caring PremisesWestmorland and FurnessCA10 1LW
- Langholm Distillery ltd5Manufacturers/packersWestmorland and FurnessCA10 2DE
- Langwathby School5School/college/universityWestmorland and FurnessCA10 1ND
- Langwathby Stores5Retailers - otherWestmorland and FurnessCA10 1LW
- Laura Belle Cakes5Manufacturers/packersWestmorland and FurnessCA10
- Lazonby & District Swimming PoolExemptRetailers - otherWestmorland and FurnessCA10 1AX
- Lazonby Co-op4Retailers - supermarkets/hypermarketsWestmorland and FurnessCA10 1BG
- Lazonby Hall5Hotel/bed & breakfast/guest houseWestmorland and FurnessCA10 1AZ
- Lazonby School5School/college/universityWestmorland and FurnessCA10 1BL
- Lazonby Village Hall Community Cafe5Restaurant/Cafe/CanteenWestmorland and FurnessCA10 1AQ
- Lazy Bees5Hospitals/Childcare/Caring PremisesWestmorland and FurnessCA10 1BL
- Leisure Bowl5Pub/bar/nightclubWestmorland and FurnessCA10 2DW
- Linda's Cupcakes5Manufacturers/packersWestmorland and FurnessCA10
- Long Acre Barn5Pub/bar/nightclubWestmorland and FurnessCA10 3BS
- Low Borrowbridge Farm Ltd5Retailers - otherWestmorland and FurnessCA10
- Low Howgill4Manufacturers/packersWestmorland and FurnessCA10 1TL
- Lowther Castle Inn5Pub/bar/nightclubWestmorland and FurnessCA10 2HX