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L| NAME | LOCATION | TYPE |
| La Garrigue | Edinburgh | Restaurant |
| La Potiniere Restaurant | Gullane | Restaurant |
| Lairhillock Inn & Crynoch Restaurant | Aberdeen | Bar Food / Pub Food |
| Langass Lodge | Locheport | Restaurant |
| Laurel Bank Tearoom | Broughton | Restaurant |
| Lavrockha Guest House | Kirkwall | Home Cooking |
| Le Cafe Saint-Honore | Edinburgh | Restaurant |
| Livingston's Restaurant | Linlithgow | Restaurant |
| Loch Kinord Hotel | Ballater | Restaurant |
| Loch Melfort Hotel & Restaurant | Oban | Restaurant |
| Lochside Cottage | Appin | Home Cooking |
| Lochside Lodge & Roundhouse Restaurant | Kirriemuir | Restaurant |
| Lovat Arms Hotel | Beauly | Restaurant |
| Lunga Estate | Craobh Haven | Home Cooking |
| Lux | Glasgow | Restaurant |
| The Lake of Menteith Hotel | Port of Menteith | Restaurant |
| The Limetree Restaurant at Hartfell House | Moffat | Restaurant |
| The Lodge at Carfraemill | Lauder | Restaurant |
| The Lodge at Daviot Mains | Inverness | Home Cooking |
| The Loft Restaurant | Blair Atholl | Restaurant |
| The Longniddry Inn | Longniddry | Restaurant |
| The Lovat Hotel & Restaurant - Loch Ness | Fort Augustus | Restaurant |
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