| 4 | POUNDWORLD | Retailers - other | Newry, Mourne and Down | BT34 4BH |
| 5 | PRETTY BAKED | Other catering premises | Newry, Mourne and Down | BT34 3LH |
| 5 | PRICE'S ICE CREAM - BIJ 1837 | Retailers - other | Newry, Mourne and Down | BT34 2EG |
| 4 | PROVIDER N434 | Farmers/growers | Newry, Mourne and Down | BT34 4AX |
| 5 | PUZZLES PLAYGROUP (TOWN HALL) | School/college/university | Newry, Mourne and Down | BT34 3HN |
| 5 | Patrick Murphy and Sons | Distributors/Transporters | Newry, Mourne and Down | BT34 2EG |
| 5 | Pats Take Away | Takeaway/sandwich shop | Newry, Mourne and Down | BT34 2EG |
| 5 | Pawfect Paws | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 3BA |
| 4 | Peacehaven Residential Home | Hospitals/Childcare/Caring Premises | Armagh City, Banbridge and Craigavon | BT34 5PY |
| 4 | Pepper and Salt | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 1DE |
| 5 | Phoenix Bar | Pub/bar/nightclub | Newry, Mourne and Down | BT34 1DJ |
| 5 | Pitstop Fast Food | Takeaway/sandwich shop | Newry, Mourne and Down | BT34 4AD |
| 5 | Pizza Max Newry | Takeaway/sandwich shop | Newry, Mourne and Down | BT34 1DJ |
| 5 | Pizza Point | Takeaway/sandwich shop | Newry, Mourne and Down | BT34 3HN |
| 5 | Pizza Street (Social Crew LTD) | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Plant Life by Lorraine | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | QR Deli | Retailers - other | Newry, Mourne and Down | BT34 4QL |
| Exempt | Quintana Wholesale | Distributors/Transporters | Newry, Mourne and Down | BT34 1DF |
| 5 | Q’s Coffee | Other catering premises | Newry, Mourne and Down | BT34 |
| 3 | RAFFERTY'S KILKEEL | Retailers - other | Newry, Mourne and Down | BT34 4DT |
| 5 | RASCALS AND RUFFIANS (COMMUNITY CENTRE) | School/college/university | Newry, Mourne and Down | BT34 2LY |
| 5 | RAYMIES SEAFOOD BAR & GRILL | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 3JY |
| Awaiting | RED DOG Artisan Foods | Manufacturers/packers | Newry, Mourne and Down | BT34 |
| 5 | ROCKFIELD CARE HOME | Hospitals/Childcare/Caring Premises | Newry, Mourne and Down | BT34 2QW |
| 5 | ROCKMOUNT SERVICE STATION | Retailers - other | Newry, Mourne and Down | BT34 1JZ |
| 4 | Rathfriland Central Kitchen School Meals | School/college/university | Armagh City, Banbridge and Craigavon | BT34 5PZ |
| 5 | Rathfriland Co-op | Restaurant/Cafe/Canteen | Armagh City, Banbridge and Craigavon | BT34 5DT |
| 5 | Rathfriland Manor Private Nursing Home LTD | Hospitals/Childcare/Caring Premises | Armagh City, Banbridge and Craigavon | BT34 5DJ |
| 5 | Rathfriland Pre School | Hospitals/Childcare/Caring Premises | Armagh City, Banbridge and Craigavon | BT34 5QH |
| 5 | Raymond Mc Cullough | Manufacturers/packers | Armagh City, Banbridge and Craigavon | BT34 5PS |
| 5 | Rays Bread | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Real Smooth | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Red Box Kitchen | Manufacturers/packers | Newry, Mourne and Down | BT34 1BY |
| 4 | Red Kite Tours NI | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Rena Stevenson | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Roast Trevor | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 3AZ |
| 5 | Rockview Seafoods | Retailers - other | Newry, Mourne and Down | BT34 4AX |
| 5 | Rollin Cone | Other catering premises | Newry, Mourne and Down | BT34 |
| 5 | Rooney's Bar (The Tipsy Cow) | Pub/bar/nightclub | Newry, Mourne and Down | BT34 5UH |
| Awaiting | Royal Kebab and Curry | Takeaway/sandwich shop | Newry, Mourne and Down | BT34 2PF |
| 5 | Ryan's Fresh Fish | Retailers - other | Newry, Mourne and Down | BT34 |
| 5 | S HOLMES | Retailers - other | Newry, Mourne and Down | BT34 4QH |
| 3 | S ROONEY'S BUTCHERS AND DELI | Retailers - other | Newry, Mourne and Down | BT34 3BG |
| 5 | SACRED HEART GRAMMAR SCHOOL | School/college/university | Newry, Mourne and Down | BT34 1PR |
| 5 | SAMONA BED AND BREAKFAST | Hotel/bed & breakfast/guest house | Newry, Mourne and Down | BT34 4PW |
| 5 | SANTA'S COTTAGE | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 5XU |
| 5 | SAPORI ITALIANI | Restaurant/Cafe/Canteen | Newry, Mourne and Down | BT34 1BG |
| 5 | SAVAL G.A.C. | Retailers - other | Newry, Mourne and Down | BT34 2RQ |
| 5 | SEAVIEW GUESTHOUSE | Hotel/bed & breakfast/guest house | Newry, Mourne and Down | BT34 3AD |
| 5 | SEAVIEW NURSERY DINING CENTRE | School/college/university | Newry, Mourne and Down | BT34 3NF |