| G & A Barnie - Installation of electrical wiring and fittings |
| G & M Distribution - Activities of other transport agencies |
| G Alexander - Joinery installation |
| G Baxter - Plumber |
| G C M Roofing - Erection of roof covering and frames |
| G Edgar - Dental practice activities |
| G G Harris - Other farming of animals |
| G M Leitch Ltd - Manufacture of lifting and handling equipment |
| G M Simpson - Other retail sale in specialised stores |
| G Rutherford - Dental practice activities |
| Gael Force Marine - Other supporting water transport activities |
| Galaxy Marketing Scotland Ltd - Manufacture of invalid carriages |
| Gale Force Ten - Other sporting activities |
| Game - Software consultancy and supply |
| Game Stores Group - Other retail sale in specialised stores |
| Gamestation - Other retail sale in specialised stores |
| Gap - Retail sale of clothing |
| Gavin McDonald - Floor and wall covering |
| Gellions - Hotels and motels, with restaurant |
| George B Rodgers - Retail sale of books, newspapers and stationary |
| George Cameron - Plastering |
| George Philip & Co - Farming of cattle, dairy farming |
| George Reid - Repair of electrical household goods |
| Gerry Hever - Hairdressing and other beauty treatment |
| Gilchrist Services - Manufacture of furnaces and furnace burners |
| Gilham Landscapes - Agricultural service activities |
| Girvan's - Restaurant |
| Glen Mhor - Hotels and motels, with restaurant |
| Glen Snack Bar - Restaurant |
| Glen Urquhart High School - General secondary education |
| Glenalbyn Bar - Bar |
| Glenan Lodge - Hotels and motels, with restaurant |
| Glendruidh House Hotel - Hotels and motels, with restaurant |
| Glenisle Residential Home - Social work activities with accommodation |
| Glenmoriston Arms Hotel - Hotels and motels, with restaurant |
| Glenmoriston Post Office - National post activities |
| Glenrossie Guest House - Hotels and motels, with restaurant |
| Glenshiel Glass - Painting and glazing |
| Glenurquhart Centre - Social work activities without accommodation |
| Glenurquhart House Hotel - Hotels and motels, with restaurant |
| Glenurquhart Primary School - General secondary education |
| Global Highland - Adult and other education not elsewhere classified |
| Global Highland Management Services - Labour recruitment and provision of personnel |
| Global Video (UK) Ltd - Motion picture and video distribution |
| Gordon Allison - Manufacture of other office and shop furniture |
| Goskirk McGinty - Other human health activities |
| Graham & Sibbald - Technical testing and analysis |
| Graham Tiso - Other retail sale in specialised stores |
| Graham Urquhart - Other scheduled passenger land transport |
| Grampian Country Pork Halls Ltd - Production and preserving of meat |
| Grampian Television Ltd - Radio and television activities |
| Grant Commercial Repairs - Maintenance and repair of motor vehicles |
| Gray Material Handling (Inverness) Ltd - Manufacture of lifting and handling equipment |
| Greg St Studio - Photographic activities |
| Greig Street Stores - Other wholesale |
| Group 4 Cash In Transit - Investigation and security activities |
| Grovebury Management Ltd - Development and selling of real estate |
| Gruer Consultancy - Business and management consultancy activities |
| Gullivers - Retail sale of footwear and leather goods |
| Gun Lodge Hotel - Hotels and motels, with restaurant |
| Gunsmiths - Bar |
| Gym Division - Physical well-being activities |
| G N R Sutherland - Manufacture of caravans |
| Graeme Scott & Co - Accounting Auditing And Bookkeeping Services |
| Gym Division - Health Club |
| Gray Material Handling (inverness) Ltd - Fork Lift Vehicle Dealers |
| Gerry Hever - Hair & Beauty Salons |
| G & F Macdonald - Coffin Manufacturers |
| Graham Urquhart Travel Ltd - Coach Operators |
| G.m. Leitch Ltd - Fork-Lift Truck Sales, Hire And Service |
| Gordon Allison Marine & Commercial Cover - Manufacture Of Marine Boat Covers |
| Games Station - Video Games Retailers |
| G & A Barnie - Electrical Contractors |
| Gordon Cumming - Electrical Work |
| G & A Barnie Building Services Ltd - Electrical Work Contractors |
| G.m Stewart Electricains - Electrical Work Contractors |
| Glenurquhart House Hotel & Lodges - Hotel And Vacation Lodge |
| Glencoe Adventure Ltd - Hotel Operators |
| Ghillies Lodge - Hotel Trade |
| Gleninver Guest House - Hotel Trade |
| Glenuig Guest House - Hotel Trade |
| Glen Mhor Hotel & Restaurant - Hotel |
| Glendruidh House Hotel - Hotel |
| Glenmoriston Arms Hotel - Hotel |
| Gilham Landscapes - Landscape Contractors |
| Garden Design - Lawn & Garden Services |
| Grays Timber Products - Timber Merchants |
| Glenmoriston Lodge Estate - Self Catering Holiday Accommodation |
| Grant Ggl Video Services - Film Distributors - Television |
| Gallery 59 - Art Gallery |
| G F Fuels (nairn) - Petrol Service Stations |
| George Baxter Plumbing & Heating - Plumbing Contractors |
| G N R Sutherland Caravan Sales - Caravan Retailer |
| Girvan's - Family Restaurant |
| Gael Force Aqua Ltd - Other Spec.ret.dist(non-Food) |
| Ga Landscaping - Soil Testing Service |
| Gordon Hedges - Soil Testing Service |
| Gavin Robertson Furniture - Design Interior & Cabinet Makers |
| Gallagher - Insurance Agency |
| GreenHighland - Contractor |
| Grant Wilson Glazing & Locks - Window Installation Service |
| GO Outdoors - Camping Store |