| LOCH OF DRUMELLIE or MARLEE LOCH | OS1/25/13/132 |
| LOCH OF LOWS | OS1/25/13/120 |
| LOCHOLLY | OS1/25/13/14 |
| LOGIEBRAE | OS1/25/13/134 |
| LOWS | OS1/25/13/119 |
| LOWS COTTAGE | OS1/25/13/87 |
| LUNAN BURN | OS1/25/13/107 |
| MACMARIDGE | OS1/25/13/105 |
| MAINS OF FORDIE | OS1/25/13/13 |
| MAINS OF RUFFEL | OS1/25/13/13 |
| MANSE [Dunkeld] | OS1/25/13/65 |
| MANSE [Free Church-Snaigow] | OS1/25/13/31 |
| MANSE [parish-Caputh] | OS1/25/13/156 |
| MARKET GREEN [Meilkeour] | OS1/25/13/168 |
| MAUSOLEUM [On site of) CAPUTH CHURCH | OS1/25/13/6 |
| MEADOW OF KINKEDSTON | OS1/25/13/123 |
| MEADOWS OF FUNGARTH | OS1/25/13/122 |
| MEIKLE FARDLE | OS1/25/13/159 |
| MEIKLEOUR | OS1/25/13/167 |
| MEIKLEOUR HOUSE | OS1/25/13/171 |
