| SECTION Q : Human health and social work activities | |||
| Division 87 : Residential care activities | |||
| Group | Class | Sub-class | Description |
| 871 | Nursing care facilities | ||
| 8710 | Nursing care facilities | ||
| This class includes homes for the elderly with nursing care, convalescent homes, rest homes with nursing care, nursing care facilities | |||
| 87100 | Nursing care facilities | ||
| 872 | Residential care activities for mental retardation, mental health and substance abuse | ||
| 8720 | Residential care activities for mental retardation, mental health and substance abuse | ||
| This class includes the provision of residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. Facilities provide room, board, protective supervision and counseling and some health care. It also includes provision of residential care and treatment for patients with mental health and substance abuse illnesses. | |||
| This class excludes: | |||
| - social work activities with accommodation, such as temporary homeless shelters, see 8790 | |||
| 87200 | Residential care activities for mental retardation, mental health and substance abuse | ||
| 873 | Residential care activities for the elderly and disabled | ||
| 8730 | Residential care activities for the elderly and disabled | ||
| This class includes assisted-living facilities, continuing care retirement communities,homes for the elderly with minimal nursing care, rest homes without nursing care | |||
| 87300 | Residential care activities for the elderly and disabled | ||
| 879 | Other residential care activities n.e.c. | ||
| 8790 | Other residential care activities n.e.c. | ||
| This class includes activities provided on a round-the-clock basis directed to provide social assistance to children and special categories of persons with some limits on ability for self-care, but where medical treatment or education are not important elements such as orphanages, children’s boarding homes and hostels, temporary homeless shelters, institutions that take care of unmarried mothers and their children. The activities may be carried out by government offices or private organizations. | |||
| This class excludes: | |||
| - funding and administration of compulsory social security programmes, see 8430 | |||
| - nursing care facilities, see 8710 | |||
| - residential care activities for the elderly or disabled, see 8730 | |||
| - adoption activities, see 8890 | |||
| - short-term shelter activities for disaster victims, see 8890 | |||
| 87900 | Other residential care activities n.e.c. | ||
Utilities
Division 87 : Residential care activities
Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.