- Masonic HallPassPub/bar/nightclubDumfries and GallowayDG1 1EJ
- Maza MealsPassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1XA
- Maza's Munch BoxAwaitingOther catering premisesDumfries and GallowayDG1 1EX
- McDonaldsPassTakeaway/sandwich shopDumfries and GallowayDG11 1HD
- Mead Medical Services LtdPassHospitals/Childcare/Caring PremisesDumfries and GallowayDG11 2EF
- Mead Medical Services LtdPassHospitals/Childcare/Caring PremisesDumfries and GallowayDG11 3LG
- Messrs R D Fleming (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 3NQ
- Messrs Robert Gemmell (Dairy)ExemptFarmers/growersDumfries and GallowayDG1 1SJ
- Mid Annandale AFCPassTakeaway/sandwich shopDumfries and GallowayDG11 2BL
- Mid Annandale Comrades ClubPassPub/bar/nightclubDumfries and GallowayDG11 2AA
- Mid-Annandale PlaycarePassHospitals/Childcare/Caring PremisesDumfries and GallowayDG11 2AH
- Middlebie Community CentrePassOther catering premisesDumfries and GallowayDG11 3JW
- Milkvale Dairying LtdExemptFarmers/growersDumfries and GallowayDG11 1BZ
- Millbank Parkland VenisonPassRetailers - otherDumfries and GallowayDG11 2RW
- Millie's MunchiesAwaitingRetailers - otherDumfries and GallowayDG1 1RB
- Molly May's TearoomPassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1BG
- Morton-VillaPassHotel/bed & breakfast/guest houseDumfries and GallowayDG1 1LX
- Mossburn Community FarmPassRestaurant/Cafe/CanteenDumfries and GallowayDG11 1LE
- Mrs Green's Tea LoungePassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1EX
- Mrs Howat's Vintage PantryImpr.Restaurant/Cafe/CanteenDumfries and GallowayDG1 1HU
- Murraythwaite MainsPassHospitals/Childcare/Caring PremisesDumfries and GallowayDG11
- N'dulgePassPub/bar/nightclubDumfries and GallowayDG1 1BS
- New Lucky RainbowImpr.Takeaway/sandwich shopDumfries and GallowayDG11 2AA
- Newlands Estate (Game Larder)AwaitingDistributors/TransportersDumfries and GallowayDG1 1TD
- Ninefold DistilleryExemptManufacturers/packersDumfries and GallowayDG11 1DJ
- Nithsdale Amateur Rowing Club LtdAwaitingRestaurant/Cafe/CanteenDumfries and GallowayDG1 1EF
- Notwen HouseImpr.Hospitals/Childcare/Caring PremisesDumfries and GallowayDG11 3AU
- OCS at DS SmithAwaitingRestaurant/Cafe/CanteenDumfries and GallowayDG11 2BL
- Oasis Youth CentreExemptOther catering premisesDumfries and GallowayDG1 1LN
- Only Rolls and SaucesAwaitingMobile catererDumfries and GallowayDG11 2DG
- Oscars Bar & RestaurantAwaitingRestaurant/Cafe/CanteenDumfries and GallowayDG1 1JX
- OxfamExemptRetailers - otherDumfries and GallowayDG1 1BH
- P J N & S M Morris (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 3ES
- P S PoultryExemptManufacturers/packersDumfries and GallowayDG11 3HW
- Pan and PlateAwaitingRestaurant/Cafe/CanteenDumfries and GallowayDG1 1DF
- Pat's PantryPassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1SE
- Pearl PalacePassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1DJ
- Peter Cowan Transport ServicesExemptDistributors/TransportersDumfries and GallowayDG11 1SG
- Playworks Childrens Services CentrePassHospitals/Childcare/Caring PremisesDumfries and GallowayDG1 1EA
- Quhytewoollen LodgeExemptOther catering premisesDumfries and GallowayDG11 2DQ
- R H & J Irving (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 3JF
- R J T & J M McDougal (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 1HR
- R McKelvey (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 1RP
- R Taylor (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 1ST
- R Wilson & Son (Dairy)ExemptFarmers/growersDumfries and GallowayDG11 1EP
- RVS Lunch ClubPassHospitals/Childcare/Caring PremisesDumfries and GallowayDG1 1EA
- RefreshImpr.Restaurant/Cafe/CanteenDumfries and GallowayDG1 1JQ
- Rico's Tuck ShopPassTakeaway/sandwich shopDumfries and GallowayDG1 1BY
- Rivendell B&BAwaitingHotel/bed & breakfast/guest houseDumfries and GallowayDG1 1JX
- River of Life Christian CentrePassRestaurant/Cafe/CanteenDumfries and GallowayDG1 1LU