| Surname | Forename | Rank | Unit | Born | Resided |
| LEONARD | James | Private | King's (Liverpool Regiment) | Born Dublin | Resided Dublin |
| LEONARD | Michael Joseph | Private | Royal Inniskilling Fusiliers | Born Dublin | |
| LEONARD | Patrick | Private | Royal Dublin Fusiliers | Born Dublin | |
| LEONARD | Thomas Patrick | Private | Royal Dublin Fusiliers | Born Dublin | |
| LEONARD | William | Private | Household Cavalry and Cavalry of the Line (including Yeomanry) | Born Sandymount, Co. Dublin (Dublin) | |
| LEONARD | William | Private | Irish Guards | Born Manor Kilbride, Co. Dublin | |
| LESTER | William | Private | Royal Dublin Fusiliers | Born Dun Laoghaire, Co. Dublin | |
| LEVEY | John F. | Private | Irish Guards | Born Dublin | |
| LEVEY | Thomas | Private | Machine Gun Corps | Born Dublin | |
| LEWINGDON | Joseph William | Private | Royal Fusiliers (City Of London Regiment) | Born Dublin | Resided Kilburn |
| LEWIS | John | Private | Royal Army Service Corps | Born Dublin | Resided Wolverhampton |
| LEWIS | Peter | Private | Royal Dublin Fusiliers | Born Dublin | |
| LEWIS | Richard | Private | Labour Corps | Born Dublin | |
| LEWIS | William | Private | Royal Dublin Fusiliers | Born Dublin | |
| LIEBRECHT | Thomas Frederick | Private | Household Cavalry and Cavalry of the Line (including Yeomanry) | Born Aldershot | Resided Dublin |
| LILLAS | Patrick | Private | Lancashire Fusiliers | Born Dublin | |
| LILLIS | Martin Michael Arthur | Lieutenant | 3rd Squadron Royal Flying Corps and Royal Irish Regiment | Born at Glenville, Monkstown, Co. Dublin | |
| LILLIS | James | Private | Royal Dublin Fusiliers | Born Dublin | Resided Dublin |
| LILLIS | Richard | Sergeant | Royal Dublin Fusiliers | Born Dublin | Resided Dublin |
| LINDER | Albert | Private | Royal Dublin Fusiliers | Born Cabinteely, Co. Dublin | Resided Monkstown, Co. Dublin |
| LINDSAY | Claud Frederic Thomas | Major | 33rd Battery, Royal Field Artillery | | |
| LINDSAY | Bertram Walter | Private | Machine Gun Corps | Born Dublin | |
| LINDSAY | Patrick | Private | Highland Light Infantry | Born Dublin | Resided Dublin |
| LINN | John Charles | Company Sergeant Major | Duke of Wellington's (West Riding Regiment) | Born Weymouth, Dorset | Resided Dublin |
| LINTON | Charles | Private | Royal Dublin Fusiliers | Born Blackrock, Co. Dublin | |
| LIPSCOM | Joseph | Rifleman | Royal Irish Rifles | Born Dublin | Resided Ardrahan, Co. Galway |
| LISTON | Alfred | Sergeant | Royal Irish Regiment | Born Dublin | Resided Dublin |
| LITTLE | Charles | Private | Royal Army Medical Corps | Born Dublin | |
| LITTLE | Christopher | Private | Royal Dublin Fusiliers | Born Dun Laoghaire, Co. Dublin | |
| LITTLE | James | Private | Royal Dublin Fusiliers | Born Dublin | |
| LITTLE | Michael | Sergeant | Irish Guards | Born Dublin | |
| LITTLE | Thomas | Private | King's Own (Royal Lancaster Regiment) | Born Dublin | |
| LITTLEWOOD | Ernest Albert Edward | Seaman | H.M. Trawler "Lydian" | Native of Dublin | |
| LIVINGS | John Francis | Private | Prince Albert's (Somerset Light Infantry) | Born Montpelier Hill, Dublin | Resided Banwell, Somerset |
| LIVINGSTONE | George | Lance Corporal | Royal Irish Rifles | Born Donnybrook, Co. Dublin | Resided Ashford, Co. Wicklow |
| LLOYD | Harvey Rickard | Captain | 6th Battalion, Royal Irish Regiment | | |
| LLOYD | William | Corporal | King's (Liverpool Regiment) | Born Dublin | Resided Hackney |
| LOCKE | John Charles | Private | 20th Battalion, Canadian Infantry (Central Ontario Regiment) | | |
| LOCKE | Harold | Captain | Royal Irish Regiment | | |
| LOCKHART | George | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOFTUS | John | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOFTUS | Thomas | Private | Royal Dublin Fusiliers | Born Dublin | |
| LOGAN | James | Gunner | Royal Horse Artillery and Royal Field Artillery | Born Glasnevin, Dublin | |
| LOGGIE | Keith William | Corporal | Corps Of Royal Engineers | Born St. Mark's, Dublin | Resided Dublin |
| LONERGAN | Edward | Sergeant | Highland Light Infantry | Born Dundrum, Dublin | |
| LONERGAN | Patrick | Private | Royal Inniskilling Fusiliers | Born Phibsboro, Dublin | |
| LONG | Thomas Wray | Private | 13th Battalion, Australian Infantry, Australian Imperial Force | Born at Larne, Co. Antrim | |
| LONG | Isaac | Private | Royal Inniskilling Fusiliers | Born Swords, Co. Dublin | |
| LONG | Patrick | Private | Irish Guards | Born Dublin | Resided Grebanstown, Co. Westmeath |
| LONG | William John | Private | Royal Inniskilling Fusiliers | Born Dublin | |