| Sr. No. | City |
|---|---|
| 151 | PEEBLES |
| 152 | PENICUIK |
| 153 | PERTH |
| 154 | PETERHEAD |
| 155 | PITLOCHRY |
| 156 | PORT WILLIAM |
| 157 | PORTREE |
| 158 | PRESTWICK |
| 159 | ROTHESAY |
| 160 | RUTHERGLEN |
| 161 | SALTCOATS |
| 162 | SANQUHAR |
| 163 | SELKIRK |
| 164 | STARTHAVEN |
| 165 | STEWARTON |
| 166 | STIRLING |
| 167 | STONEHAVEN |
| 168 | STONEHOUSE |
| 169 | STORNOWAY |
| 170 | STRANRAER |
| 171 | STROMNESS |
| 172 | TAIN |
| 173 | TARBERT |
| 174 | TARBERT (ISLE OF HARRIS) |
| 175 | THORNHILL |