It was built 1861–65 on the site of the Old Theatre Royal, between Waterloo Place and North Bridge, Edinburgh, to the design of architect and Clerk of Works for Scotland, Robert Matheson.

[1] In 1861, Albert, Prince Consort laid the foundation stone.

[2] The GPO adjoined the offices of the Inland Revenue on Waterloo Place and housed offices for other public bodies, including the Commissioners in Lunacy for Scotland and the Scottish Meteorological Society.

[2] The new building replaced the post office built 1815–19 on Waterloo Place beside Regent Bridge, and it was twice extended to meet increasing volumes of demand, first from 1890 by Walter W. Robertson and then 1908–09 by William Thomas Oldrieve.

[1][3] In 2000 the interior was removed, to be replaced by commercial office space, leaving only the High Renaissance-style facade.