An old people's home is usually a communal residential area with common facilities and caregivers.
In sheltered accommodation, residents may be elderly but are relatively independent and live by themselves in their own homes. There may however be specific arrangements for them like communal dining areas or special medical facilities or people appointed to help the residents in some cases.
It's an "old people's home" or a "nursing home" (for people who need extra medical care) in the UK. Well, it used to be, at least. I think the more common term is now the simpler "care home". "Sheltered accommodation" is what we call places for elderly people to live independently but where there is assistance on hand if necessary.
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