| PO Number | Town / Place name | Code |
|---|---|---|
| 200 | Kingussie | |
| 201 | Kintore | |
| 202 | Kilsyth | |
| Kirn | ||
| 203 | Kilmarnock | |
| 204 | Kincardine | |
| Kilwinning | ||
| 205 | Kinghorn | |
| 206 | Kinross | |
| 207 | Kirkwall | |
| 208 | Kippen | |
| 209 | Kirkcudbright | |
| 210 | Kirkaldy | |
| 211 | Kirkintulloch | |
| Kirkintilloch | ||
| 212 | Kirriemuir | |
| 213 | Kirkmichael | |
| Lockwinnoch | ||
| Largs | ||
| 214 | Kinkardine O'Neil | |
| Lamlash | ||
| 215 | Lanark | |
| 216 | Langholm | |
| 217 | Largs | |
| Upper Largs | ||
| 218 | Lauder | |
| Lochgelly | ||
| 219 | Laurencekirk | |
| 220 | Leadhils | |
| 221 | Leith | |
| 222 | Leithlumsden | |
| Lumsden | ||
| Leuchars | ||
| 223 | Lerwick | |
| 224 | Lynwilg | |
| Ledaig | ||
| 225 | Laggan | |
| Lentran | ||
| 226 | Lochcarron | |
| 227 | Lochearnhead | |
| 228 | Lesmahagow | |
| Lochgoilhead | ||
| 229 | Leven | |
| 230 | Linlithgow | |
| 231 | Lochalsh | |
| Balmacara | ||
| 232 | Lochgilphead | |
| 233 | Lockerby | |
| Locherbie | ||
| 234 | Lochmaddy | |
| 235 | Lochmaben | |
| Lossiemouth | ||
| 236 | Lochinver | |
| Luib | ||
| 237 | Lairg | |
| 238 | Longhope | |
| Longniddry | ||
| 239 | Luss | |
| 240 | Lybster | |
| 241 | Markinch | |
| 242 | Mauchline | |
| 243 | Maybole | |
| 244 | Melrose | |
| 245 | Meigle | |
| 246 | Melvich | |
| 247 | Mey | |
| Moy | ||
| 248 | Mithlaw | |
| 249 | Methlic | |
| Macduff | ||
| 250 | Moneymusk | |
| Milnathort | ||
| 251 | Montrose | |
| 252 | St. Cyrus | |
| Monkton | ||
| 253 | Mossat | |
| Millport | ||
| 254 | Mortlach | |
| Methill | ||
| 255 | Midcalder | |
| 256 | Moffat | |
| 257 | Moniave | |
| Mossend | ||
| 258 | Morvern | |
| 259 | Moy | |
| Montgreenan | ||
| 260 | Muirdrum | |
| Munlochy | ||
| 261 | Munlochy | |
| Minto | ||
| 262 | Muirkirk | |
| 263 | Musselborough | |
| 264 | Nairn | |
| 265 | Newburgh | |
| 266 | New Galloway | |
| 267 | New Deer | |
| Newington | ||
| Newington R O /Edinr. | ||
| 268 | New Pitsligo | |
| Newmilns | ||
| 269 | Newport | |
| New Cumnock | ||
| 270 | Newton Stewart | |
| 271 | Noblehouse | |
| Nigg Station | ||
| 272 | North Queensferry | |
| Noblehouse | ||
| Mountain Cross | ||
| 273 | Oban | |
| 274 | Old Meldrum | |
| 275 | Old Rain | |
| Old Aberdeen | ||
| 276 | Orden | |
| Pentcaitland | ||
| 277 | Paisley | |
| 278 | Parkhill | |
| Kildary | ||
| 279 | Peebles | |
| 280 | Perth | |
| 281 | Peterhead | |
| 282 | Pitcaple | |
| 283 | Pittenweem | |
| 284 | Pitlochry | |
| 285 | Poolewe | |
| 286 | Portaskaig | |
| Parton | ||
| 287 | Port Glasgow | |
| 288 | Port Patrick | |
| Port of Montrieth Station | ||
| 289 | Portree | |
| 290 | Portsoy | |
| 291 | Port Willian | |
| 292 | Poyntzfield | |
| 293 | Prwestonkirk | |
| 294 | Rachan Mill | |
| Rannoch | ||
| 295 | Renfrew | |
| 296 | Rhynie | |
| 297 | Rothes | |
| 298 | Rothesay | |
| 299 | Rothiemay | |
| Rogart |