| 1.Lothian Buses Limited | Edinburgh | 1 | 800 |
| 2.First Glasgow (No.1) Limited | Glasgow | 1 | 685 |
| 3.McGill's Bus Service Ltd | Greenock | 1 | 600 |
| 4.Royal Mail Group Ltd | Wishaw | 1 | 571 |
| 5.W H Malcolm Ltd | Leven | 1 | 568 |
| 6.Gregory Distribution (Holdings) Limited | Lanark | 1 | 559 |
| 7.Fife Scottish Omnibuses Ltd | St Andrews | 1 | 544 |
| 8.DHL Supply Chain Limited | Glasgow | 1 | 486 |
| 9.Scottish Water | Oban | 1 | 468 |
| 10.Wincanton Holdings Limited | Motherwell | 1 | 447 |
| 11.Bluebird Buses Limited | Ellon | 1 | 406 |
| 12.Glasgow City Council | Glasgow | 1 | 400 |
| 13.Stark Building Materials UK Limited | Glasgow | 1 | 384 |
| 14.First Glasgow (NO2) Ltd | Glasgow | 1 | 370 |
| 15.Gxo Logistics UK Limited | Bathgate | 1 | 353 |
| 16.Western Buses Limited | Stranraer | 1 | 347 |
| 17.The City of Edinburgh Council | Edinburgh | 1 | 341 |
| 18.Sysco GB Limited | Motherwell | 1 | 309 |
| 19.Breedon Trading Limited | Oban | 1 | 306 |
| 20.McPherson Ltd | Inverness | 1 | 300 |
| 21.Midland Bluebird Ltd | Glasgow | 1 | 297 |
| 22.Highland Council | Inverness | 1 | 264 |
| 23.South Lanarkshire Council | Carluke | 1 | 245 |
| 24.Fedex Express UK Transportation Limited | Inverness | 1 | 240 |
| 25.Tesco Distribution Ltd | Livingston | 1 | 240 |
| 26.Dumfries & Galloway Council | Dumfries | 1 | 238 |
| 27.Co-Operative Group Ltd | Motherwell | 1 | 237 |
| 28.Craig of Campbeltown Ltd | Oban | 1 | 231 |
| 29.Fife Council | Cupar | 1 | 230 |
| 30.Gist Limited | Glasgow | 1 | 215 |
| 31.Openreach Limited | Shetland | 1 | 215 |
| 32.First Aberdeen Ltd | Aberdeen | 1 | 214 |
| 33.Aberdeenshire Council | Peterhead | 1 | 211 |
| 34.Scottish Borders Council | Kelso | 1 | 204 |
| 35.Asda Stores Ltd | Falkirk | 1 | 200 |
| 36.Tayside Contracts Joint Committee | Forfar | 1 | 191 |
| 37.A W Jenkinson Transport Ltd | Bo'ness | 1 | 190 |
| 38.Loch Lomond Bus Services Ltd. | Greenock | 1 | 190 |
| 39.Bfs Group Limited | Newbridge | 1 | 184 |
| 40.Nwh Group Limited | Dalkeith | 1 | 184 |
| 41.Biffa Waste Services Limited | Broxburn | 1 | 182 |
| 42.Tayside Public Transport Company Limited | Dundee | 1 | 174 |
| 43.Booker Ltd | Glasgow | 1 | 171 |
| 44.Stef Langdons Ltd | Dundee | 1 | 170 |
| 45.McGill’s Scotland East Limited | Livingston | 1 | 170 |
| 46.Arnold Clark Automobiles Ltd | Glasgow | 2 | 168 |
| 47.Certas Energy UK Limited | Inverness | 1 | 167 |
| 48.Xpo Transport Solutions UK Limited | Motherwell | 1 | 165 |
| 49.Enva Scotland Limited | Paisley | 1 | 164 |
| 50.G4S Cash Solutions (UK) Limited | Aberdeen | 1 | 163 |
| 51.John Mitchell (Grangemouth) Ltd | Grangemouth | 1 | 160 |
| 52.East Ayrshire Council | Kilmarnock | 1 | 156 |
| 53.Dfds Logistics Services Limited | Larkhall | 1 | 155 |
| 54.Travis Perkins Trading Company Ltd | Inverness | 1 | 152 |
| 55.UPS Ltd | Edinburgh | 1 | 150 |
| 56.Warburtons Ltd | Bellshill | 1 | 148 |
| 57.Amey Ow Limited | Dumfries | 1 | 148 |
| 58.Grahams the Family Dairy Group Limited | Glasgow | 1 | 148 |
| 59.Hillhouse Quarry Group Limited | Troon | 1 | 148 |
| 60.Asco UK Ltd | Aberdeen | 1 | 145 |
| 61.West Lothian Council | Livingston | 1 | 139 |
| 62.Patersons of Greenoakhill Ltd | Coatbridge | 1 | 132 |
| 63.Huws Gray Ltd | Edingburgh | 1 | 129 |
| 64.Ember Core Ltd | Aberdeen | 1 | 127 |
| 65.T P Niven Limited | Dumfries | 1 | 121 |
| 66.Carntyne Transport Co Ltd | Isle of Islay | 1 | 121 |
| 67.Muller UK & Ireland Group LLP | Glasgow | 1 | 120 |
| 68.Abf Grain Products Limited | Glasgow | 1 | 120 |
| 69.Falkirk Council | Bonnybridge | 1 | 120 |
| 70.R Drummond (Carriers) Limited | Bathgate | 1 | 120 |
| 71.E & M Horsburgh Ltd | Livingston | 1 | 120 |
| 72.Menzies Distribution Solutions Limited | Glasgow | 1 | 119 |
| 73.Dx Network Services Limited | Lockerbie | 1 | 118 |
| 74.Bear Scotland Limited | Lochgelly | 1 | 118 |
| 75.M K M Building Supplies Ltd | Perth | 1 | 115 |
| 76.Scotia Gas Networks Limited | Dunfermline | 1 | 115 |
| 77.Gxo Logistics Drinks Limited | Bathgate | 1 | 114 |
| 78.Evri Limited | Dundee | 1 | 113 |
| 79.Yuill & Dodds Ltd | Hamilton | 1 | 112 |
| 80.Aberdeen City Council | Aberdeen | 1 | 111 |
| 81.Eddie Stobart Limited | Livingston | 1 | 110 |
| 82.Leiths (Scotland) Ltd | Inverness | 1 | 110 |
| 83.Sse PLC | Peterhead | 1 | 109 |
| 84.Boc Limited | Dundee | 1 | 108 |
| 85.Tennent Caledonian Breweries Wholesale Limited | Dumfries | 1 | 106 |
| 86.Travis Perkins PLC | Midlothian | 1 | 105 |
| 87.Dpdgroup UK Ltd | Glasgow | 1 | 103 |
| 88.North Ayrshire Council | Irvine | 1 | 102 |
| 89.Perth & Kinross Council | Pitlochry | 1 | 102 |
| 90.Dundee City Council | Dundee | 1 | 102 |
| 91.John G. Russell (Transport) Limited | Glasgow | 1 | 100 |
| 92.Harry Lawson Ltd | Dundee | 1 | 100 |
| 93.A & D Logistics Ltd | Grangemouth | 1 | 100 |
| 94.West Dunbartonshire Council | Dumbarton | 1 | 100 |
| 95.North Lanarkshire Council | Motherwell | 1 | 100 |
| 96.M & H Carriers (Aberdeen) Limited | Aberdeen | 1 | 100 |
| 97.D & E Coaches Ltd | Inverness | 1 | 100 |
| 98.Marbill Coach Services Ltd | Beith | 2 | 96 |
| 99.Stevenson Bros.(Avonbridge)limited | Falkirk | 1 | 95 |
| 100.T French & Son Ltd | Cumnock | 1 | 95 |
| 101.Renfrewshire Council | Renfrew | 1 | 93 |
| 102.Turners (Soham) Ltd | Grangemouth | 1 | 92 |
| 103.Veolia Es (UK) Limited | Falkirk | 1 | 90 |
| 104.Tillicoultry Quarries Ltd | Alloa | 1 | 90 |
| 105.Rabbie's Trail Burners Limited | Kingswells | 1 | 90 |
| 106.East Dunbartonshire Council | Glasgow | 1 | 90 |
| 107.Lothian Country Buses Limited | Edinburgh | 1 | 90 |
| 108.The Moray Council | Elgin | 1 | 87 |
| 109.Aldi Stores Limited | Bathgate | 1 | 85 |
| 110.Network Rail Infrastructure Ltd | — | 1 | 85 |
| 111.Inpost UK Limited | Paisley | 1 | 84 |
| 112.Ferguson Transport (Spean Bridge) Limited | Fort William | 1 | 82 |
| 113.Angus Council | Forfar | 1 | 81 |
| 114.Borders Buses Ltd | Galashiels | 1 | 80 |
| 115.Ian Craig (Haulage) Ltd | West Calder | 1 | 80 |
| 116.J & M Murdoch & Son Ltd | Glasgow | 1 | 80 |
| 117.Colin Lawson Transport Limited | Aberdeen | 1 | 80 |
| 118.Wm Pringle & Son Ltd. | Carluke | 1 | 80 |
| 119.Parks of Hamilton (Coach Hirers) Ltd | Glasgow | 1 | 80 |
| 120.Moffat & Williamson Ltd | Glenrothes | 1 | 80 |
| 121.Mitie (Defence) Limited | Helensburgh | 2 | 79 |
| 122.Sig Trading Limited | Airdrie | 1 | 78 |
| 123.Dundas Transport Ltd | Dumfries | 1 | 78 |
| 124.Gap Group Ltd | Glasgow | 1 | 77 |
| 125.Peterson (United Kingdom) Ltd | Shetland | 1 | 77 |
| 126.Binn Group Ltd | Perth | 1 | 77 |
| 127.Dyce Carriers Ltd | Alness | 1 | 76 |
| 128.East Lothian Council | Tranent | 1 | 76 |
| 129.Arla Foods Limited | Lockerbie | 1 | 75 |
| 130.Currie European Transport Ltd | Dumfries | 1 | 75 |
| 131.A G Barr PLC | Glasgow | 1 | 75 |
| 132.The Cress Company (Scotland) Limited | Dunfermline | 1 | 75 |
| 133.Alan Davie Ltd | Forfar | 1 | 75 |
| 134.Stirling Council | Callander | 1 | 75 |
| 135.East Coast Buses Limited | Livingston | 1 | 75 |
| 136.Flogas Britain Ltd | Paisley | 1 | 74 |
| 137.Bestway Wholesale Limited | Dundee | 1 | 74 |
| 138.Deveron Coaches Limited | Buckie | 2 | 73 |
| 139.Argyll & Bute Council | Helensburgh | 1 | 73 |
| 140.Sunbelt Rentals Limited | Glasgow | 1 | 71 |
| 141.Oilfast Limited | Crieff | 1 | 71 |
| 142.Transpan (Scotland) Limited | Inverness | 1 | 71 |
| 143.Walon Ltd | Cockburnspath | 1 | 70 |
| 144.Stuart Nicol Transport Ltd | Lockerbie | 1 | 70 |
| 145.Stewarts of Tayside Ltd | Perth | 1 | 70 |
| 146.Fife Creamery Limited | Kirkcaldy | 1 | 70 |
| 147.Wm Hamilton & Sons Limited | Larkhall | 1 | 70 |
| 148.Ratho Coaches Ltd | Midlothian | 1 | 70 |
| 149.Bullet Express Ltd | Glasgow | 1 | 68 |
| 150.Elis UK Limited | Grangemouth | 1 | 66 |