Multilayer polarizing panels are a technology that has been proposed f
or improving lighting quality in interior environments. Different auth
ors have examined a variety of different conditions, have used differe
nt performance models in their evaluation of the potential of this tec
hnology, and have come to markedly different conclusions. This paper d
iscusses how variations in conditions and performance models affect th
e evaluation of the performance potential of polarized lighting system
s. The importance of the light source-task-eye geometry, which determi
nes the benefit that can be achieved with polarizing luminaires, is di
scussed in detail.