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P| NAME | LOCATION | TYPE |
| Park Guest House & Restaurant | Stornoway | Restaurant |
| Parklands Hotel | Perth | Restaurant |
| Parkstone Hotel | Prestwick | Restaurant |
| Piersland House Hotel | Troon | Restaurant |
| Pollok House | Glasgow | Restaurant |
| Pool House | Poolewe | Restaurant |
| Poppies Hotel | Callander | Restaurant |
| Ptarmigan Restaurant | Aviemore | Restaurants Self Service |
| The Peat Inn | Cupar | Restaurant |
| The Pend | Dunkeld | Home Cooking |
| The Pipers' Tryst | Glasgow | Restaurant |
| The Pitlochry Festival Theatre Restaurant | Pitlochry | Restaurant |
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