List of SEPA offices
| SEPA Office |
| Aberdeen Office |
| Angus Smith Building |
| Arbroath Office |
| Ayr Office |
| Balloch Office |
| Dingwall Office |
| Dumfries Office |
| Edinburgh Office |
| Elgin Office |
| Fort William Office |
| Fraserburgh Office |
| Galashiels Office |
| Glasgow Office |
| Glenrothes Office |
| Lochgilphead Office |
| Newton Stewart Office |
| Orkney Office |
| Perth (Strathearn House) Office |
| Shetland Office |
| Stirling Office |
| Thurso Office |
| Western Isles Office |