Northern Constabulary said a man, 59, was the subject of a child protection investigation.
The police did not name the focus of their inquiries but it has been identified locally as the privately-run Katie Kares at Torbreck on the outskirts of Inverness.
It is thought an allegation of abuse was made by a female user in June. The facility has been closed as inquiries are carried out.
A Highland Council spokeswoman said: "Children and families in the Highlands continue to be offered respite services for children with special needs.
"The council has put some arrangements in place for respite care, while other families use council funding to make their own arrangements.
"The council is assisting families as far as is possible. It is not appropriate to comment further."