This research study is centred on the appraisal of the Non-Profit Distribution Model (NPD) in Public Private Partnership (PPP) for development of social housing. The provision of affordable housing is still unrealized in most countries of the Western world where demands outstrip supply. The reason for this is based on the index of commitment from the public and private sectors. This report certainly excludes the criticism of the Private Finance Initiative (PFI), but an appraisal of the NPD model in comparison with the PFI scheme as an alternative for public service delivery. The NPD model being a special Purpose Vehicle (SPV) of the Scottish Futures Trust (SFT) has met with criticisms from the private sector who believe that the current Model pushes too hard and this will not be productive for the public sector. It is suggest that the approach needs to be refined to maintain interest while still deriving the objective for better Value For Money (VFM) for the taxpayers.