| 5 | Lakeside Cafe | Restaurant/Cafe/Canteen | North Kesteven | LN6 9BY |
| 5 | Leo's Catering Services Ltd | Restaurant/Cafe/Canteen | North Kesteven | LN6 3QP |
| 5 | Let Them Eat Cake | Mobile caterer | Lincoln City | LN6 |
| 5 | Lidl | Retailers - supermarkets/hypermarkets | Lincoln City | LN6 7SA |
| 5 | Lidl | Retailers - supermarkets/hypermarkets | North Kesteven | LN6 8RA |
| 5 | Life Church Lincoln | Other catering premises | Lincoln City | LN6 0JE |
| 5 | Lincat | Other catering premises | North Kesteven | LN6 3QZ |
| 5 | Lincoln & District Indoor Bowling Club Ltd | Pub/bar/nightclub | Lincoln City | LN6 7SW |
| 5 | Lincoln Antiques Centre | Restaurant/Cafe/Canteen | North Kesteven | LN6 3UA |
| 5 | Lincoln Bagel Co Bakery | Retailers - other | Lincoln City | LN6 0NL |
| 5 | Lincoln Chinese Community Association | Other catering premises | Lincoln City | LN6 7JJ |
| 5 | Lincoln Country Weddings | Other catering premises | North Kesteven | LN6 0SB |
| 5 | Lincoln Evangelical Church | Other catering premises | Lincoln City | LN6 0AE |
| 5 | Lincoln Food & Wine | Retailers - other | Lincoln City | LN6 7ST |
| 5 | Lincoln Golf Centre & Academy Ltd | Restaurant/Cafe/Canteen | North Kesteven | LN6 9BW |
| 5 | Lincoln Gymnastics Club | Other catering premises | Lincoln City | LN6 3RS |
| 5 | Lincoln Moorland Railway Sports & Social Club | Pub/bar/nightclub | Lincoln City | LN6 8RT |
| 5 | Lincoln RNA Club Ltd | Pub/bar/nightclub | Lincoln City | LN6 7BG |
| 5 | Lincoln Water Park | Mobile caterer | North Kesteven | LN6 9BW |
| 5 | Lincolnshire Co-op Birchwood Centre Food Store | Retailers - supermarkets/hypermarkets | Lincoln City | LN6 0QB |
| Exempt | Lincolnshire Co-op Birchwood Health Centre Pharmacy | Retailers - other | Lincoln City | LN6 0QQ |
| Exempt | Lincolnshire Co-op Birchwood Health Hub | Retailers - other | Lincoln City | LN6 0PY |
| 5 | Lincolnshire Co-op Hykeham Green Food Store | Retailers - supermarkets/hypermarkets | North Kesteven | LN6 8NH |
| 5 | Lincolnshire Co-op Newark Road Hykeham Food Store | Retailers - supermarkets/hypermarkets | North Kesteven | LN6 9NG |
| 5 | Lincolnshire Co-op Parklands Food Store | Retailers - supermarkets/hypermarkets | Lincoln City | LN6 7ST |
| Exempt | Lincolnshire Co-op Rookery Lane Pharmacy | Retailers - supermarkets/hypermarkets | Lincoln City | LN6 7PH |
| 5 | Lincolnshire Co-op Skellingthorpe Food Store | Retailers - supermarkets/hypermarkets | North Kesteven | LN6 5UN |
| 5 | Lincolnshire Co-op Skellingthorpe Road Food Store | Retailers - supermarkets/hypermarkets | Lincoln City | LN6 0ER |
| 5 | Lincolnshire Co-op Witham St Hughs Food Store | Retailers - other | North Kesteven | LN6 9WF |
| Awaiting | Lincolnshire Educational Support Services | Other catering premises | Lincoln City | LN6 0EJ |
| 5 | Lincolnshire Vintage Vehicle Society | Restaurant/Cafe/Canteen | North Kesteven | LN6 3QT |
| 5 | Lindons | School/college/university | Lincoln City | LN6 7TS |
| 5 | Ling Moor Primary School | School/college/university | North Kesteven | LN6 8QZ |
| 5 | Linkage Boultham Park Cafe | Other catering premises | Lincoln City | LN6 7PH |
| 5 | Linkage Community Trust | Hospitals/Childcare/Caring Premises | Lincoln City | LN6 7RA |
| 5 | Little Redlands B & B | Hotel/bed & breakfast/guest house | Lincoln City | LN6 7EN |
| 4 | Little Scallywags Pre-School | School/college/university | North Kesteven | LN6 5UU |
| 5 | Louis | Mobile caterer | Lincoln City | LN6 7DJ |
| 5 | Louisa's Delights | Other catering premises | Lincoln City | LN6 |
| 5 | Lush Cookies & Cakes | Other catering premises | Lincoln City | LN6 |
| 5 | Lynda's Shop | Retailers - other | Lincoln City | LN6 0DL |
| 5 | Lynn Hyde | Pub/bar/nightclub | North Kesteven | LN6 9DG |
| 5 | MFG Retail | Retailers - other | Lincoln City | LN6 3SE |
| 5 | Magpies Cakery | Other catering premises | North Kesteven | LN6 |
| 5 | Magy.c Barbeque | Mobile caterer | Lincoln City | LN6 |
| 5 | Malayali Kada | Retailers - other | Lincoln City | LN6 |
| 5 | Mama Wright's Delights | Other catering premises | Lincoln City | LN6 |
| 5 | Mama Zhao | Other catering premises | North Kesteven | LN6 |
| 5 | Manor Farm Academy | School/college/university | North Kesteven | LN6 9ST |
| 5 | Manor Leas Infant School | School/college/university | Lincoln City | LN6 8BE |