- Sandgarth [Being determined]
- Sands [Granted]
- Sandveien (4) [Granted]
- Sandy Loch House Upper Sound [Being determined]
- Savoch [Being determined]
- Scarpoe's Kitchen [Being determined]
- Scarvataing [Being determined]
- Schoolhouse [Being determined]
- Schoolhouse [Granted]
- Scotts' Hall Court (1) [Being determined]
- Scraefield [Being determined]
- Sea Door 14 Commercial Street [Being determined]
- Sea Winds [Granted]
- Seaside Chalets [Being determined]
- Seaview [Being determined]
- Seaview [Granted]
- Second Floor [Being determined]
- Self Catering Unit [Being determined]
- Self Catering Unit 12 Setters Hill Estate [Being determined]
- Self Catering Unit 6 Pitt Lane [Granted]
- Setters Hill Estate (2) [Being determined]
- Setters Hill Estate (7) [Being determined]
- Sheepfold [Granted]
- Shorehaven [Being determined]
- Skelladale (3) [Being determined]
- Skibhul [Being determined]
- Skjalbrei [Granted]
- Skjonnsyn [Being determined]
- Skulhus [Being determined]
- Snowbule [Being determined]
- Solheim 34 King Harald Street [Being determined]
- Soundlodge [Granted]
- South House [Being determined]
- South Road (34) [Being determined]
- Spindrift [Granted]
- Springfield Self Catering Unit [Being determined]
- Springpark Road (18) [Granted]
- St Catherine's [Being determined]
- St Magnus Street (18) [Granted]
- St Magnus Street (18A) [Granted]
- St Olaf St (91-93) []
- St Olaf Street (36) [Being determined]
- St Olaf Street (51) [Granted]
- St Olaf Street (52) [Being determined]
- St Olaf Street (88) [Being determined]
- St Sunniva Street (1) [Being determined]
- St Sunniva Street (1a) [Being determined]
- Stacksteid [Being determined]
- Stocketgaet (15) [Being determined]
- Stouts Court (2) [Granted]