They will be able to travel between local authorities and across the UK during December 23 and 27 to form a bubble.
The First Minister confirmed the outcome of the latest review in the Scottish Parliament.
Nicola Sturgeon is due to make a statement to the Scottish Parliament at 2.20pm on Tuesday.
Untested hospital patients only sent to care homes in 'exceptional circumstances', Nicola Sturgeon said.
Nicola Sturgeon said Covid-19 will take the opportunity to spread from 'household to household'.
The markdown of 10% has been made available to those in the emergency services, armed forces and social care.
Restrictions on moving in and out of level three and four areas will become law at 6pm.
The latest daily figures were confirmed by the First Minister.
The warning comes from Aberdeen chairman Dave Cormack as they announced operating loss of £2.92m.
Nicola Sturgeon said chief medical officers of all four UK nations have been asked to compile a 'concrete' proposal.
The latest estimation of the R number is expected to be slightly below one, the First Minister said.
Trial results show a robust response in healthy adults, aged 56 to 69, as well as people over 70.
The restrictions on movement will be entered into law from Friday in a tightening of the rules.
More than 5000 people have now died with confirmed or suspected coronavirus.
Bleak images show an empty East Princes Street Gardens compared with scenes of bustling festive activity in years gone by.
Measures will prevent people in level three and four from going outside of their local authority for non-essential journeys.
Council leader said 'positive' discussions had taken place over the city being a site for mass testing for coronavirus.
Professor Devi Sridhar said a 'new era' is coming, after trials showed candidates had high effectiveness.
Ten pupils and six staff members have tested positive at Auchmuty High School in Glenrothes.
The Federation of Small Businesses said the changes are 'shutting the door' on independent firms during their busiest time of year.