Guidance on charging for residential care is set out in the Charging for Residential Accommodation guidance published on the Scottish Government website at: http://www.scotland.gov.uk/Topics/Health/Support-Social-Care/Support/Older-People/Care-Homes The Convention of Scottish Local Authorities (COSLA) produces guidance for local authorities on charging for non-residential social care, which is published on the COSLA website at: http://www.cosla.gov.uk/sites/default/files/documents/14-01-31_item_nn_13-12-19_national_strategy_and_guidance_2014-15_gs_0_0.doc Information on how many councils take disability related expenditure into account when calculating social care charges for older and disabled people is not held centrally.