How many people live in sheltered housing and what the council tax banding is for such accommodation, broken down by local authority area.

The number of people living in sheltered housing is not held centrally.
However information on the number of sheltered housing units provided by councils and housing associations is collected by the Scottish Government. These figures are published annually by local authority area on the Scottish Government''s website http://www.scotland.gov.uk/Topics/Statistics/Browse/Housing-Regeneration/HSfS/SpecialNeedsHousing. At 31 March 2009 there were 32,691 sheltered houses for the elderly and an additional 5,346 very sheltered houses. In addition there are also housing units which have been adapted for the elderly.
A breakdown of these units by council tax band is not held centrally. The placing of properties into valuation bands is a matter for the relevant Assessor in each local authority area. Valuations and tax bands for similar properties will vary across Scotland due to other contributory factors, including condition and location.