| S | Edinburgh |
| SA | Aberdeen |
| SB | Argyll until 1974 then Oban until 1980, then Glasgow from 1981 |
| SC | Edinburgh |
| SD | Glasgow (Ayr until 1981) |
| SE | Aberdeen (Keith until 1981) |
| SF | Edinburgh |
| SG | Edinburgh |
| SH | Edinburgh (Selkirk until 1980) |
| SJ | Glasgow (Bute until 1974 Ayr until 1981) |
| SK | Inverness |
| SL | Dundee (Clackmannanshire until 1974) |
| SM | Carlisle (Dumfries until 1981) |
| SN | Dundee (Dunbartonshire until 1974) |
| SO | Aberdeen |
| SP | Dundee |
| SR | Dundee |
| SS | East Lothian (Haddingtonshire until 1921 Aberdeen until 1974) |
| ST | Inverness |
| SU | Glasgow (Kincardineshire until 1974) |
| SV | Kinross-shire (until 1974), subsequently unused |
| SW | Carlisle (Kircudbrightshire until 1974 Dumfries until 1981) |
| SX | Edinburgh |
| SY | Midlothian (until 1974), subsequently unused |