- Sandfield [Granted]
- Sandgarth [Granted]
- Sands [Granted]
- Sandveien (4) [Granted]
- Sandy Loch House Upper Sound [Being determined]
- Savoch [Granted]
- Scarpoe's Kitchen [Granted]
- Scarvataing [Granted]
- Schoolhouse [Being determined]
- Schoolhouse [Granted]
- Scotts' Hall Court (1) [Being determined]
- Scraefield [Granted]
- Sea Door 14 Commercial Street []
- Sea View [Granted]
- Sea Winds [Granted]
- Seaside Chalets [Being determined]
- Seaview [Granted]
- Seaview [Granted]
- Second Floor [Being determined]
- Self Catering Unit [Granted]
- Self Catering Unit [Granted]
- 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 [Granted]
- Skelladale (3) [Granted]
- Skibhul [Granted]
- Skjalbrei [Granted]
- Skulhus [Granted]
- Snowbule [Being determined]
- Solberg Upper Sound [Granted]
- Solhamar [Granted]
- Solheim [Granted]
- Solheim 34 King Harald Street [Granted]
- Soundlodge [Granted]
- South House [Being determined]
- South Road (34) [Being determined]
- Spindrift [Granted]
- Springfield Cottage [Granted]
- Springfield Self Catering Unit [Being determined]
- Springpark Road (18) [Granted]
- St Catherine's Westerhoul [Granted]
- St Magnus Street (18) [Granted]
- St Magnus Street (18A) [Granted]
- St Olaf Street (36) [Being determined]
- St Olaf Street (51) [Granted]
- St Olaf Street (52) []
- St Olaf Street (88) [Granted]