QPME or Quality Powered Mechanical Equipment items, are construction equipment items that are new, notably quieter, more environmentally friendly and efficient. QPME system is an administrative system developed by Environmental Protection Department to reflect the state-of-the-art construction equipment, to facilitate the Construction Noise Permit (CNP) application process, and at the same time supports the "Pay for Safety and Environment" concept of the Works Branch of the Development Bureau. Applications from equipment over 6 years old are not normally be accepted. The capital expenditure on QPME can be deducted from Profits Tax. Detailed information can found in the website below:

http://www.epd.gov.hk/epd/english/environmentinhk/noise/qpme/index.html