The official 'Sex, irrespective of disability' campaign pays sex workers to provide sex once a month for disabled people.
The legal guidelines advise: "It could be of great importance that the carer speaks to the prostitute together with the person in their care, to help them express their wishes."
But opposition parties have attacked the regulations, claiming it is an immoral way of spending tax-payers' money.
Social-Democrat spokesperson Kristen Brosboel said: "We spend a large proportion of our taxes rescuing women from prostitution. But at the same time we officially encourage carers to help contact with prostitutes."
But Stig Langvad of the country's Disabled Association said the politicians critical of the plan are showing "double standards".
He said: "The disabled must have the same possibilities as other people. Politicians can debate whether prostitution should be allowed in general, instead of preventing only the disabled from having access to it."