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<!--Created by IRIS Business Services Ltd., Powered by IRIS Carbon, Unique Code 6626adb354148f2e2c8f5e6d, Generated At Mon, 22 Apr 2024 18:35:04 GMT-->
<tp:taxonomyPackage xmlns:tp="http://xbrl.org/2016/taxonomy-package" xml:lang="en" xmlns:xsi="http://www.3w.org/2001/XMLSchema-instance" xsi:schemaLocation="http://xbrl.org/2016/taxonomy-package http://www.xbrl.org/2016/taxonomy-package.xsd">
  <tp:identifier>http://www.polight.com/xbrl/2023</tp:identifier>
  <tp:name>poLight ASA XBRL Taxonomy 2023 </tp:name>
  <tp:description>Taxonomy for ESEF reporting</tp:description>
  <tp:version>Final</tp:version>
  <tp:publisher>poLight ASA</tp:publisher>
  <tp:publisherURL>http://www.polight.com</tp:publisherURL>
  <tp:publisherCountry>SE</tp:publisherCountry>
  <tp:publicationDate>2024-04-23</tp:publicationDate>
  <tp:entryPoints>
    <tp:entryPoint>
      <tp:name>poLight ASA XBRL Taxonomy 2023 Entry point</tp:name>
      <tp:description>Entry point to be used to load poLight ASA XBRL Taxonomy and Annual Report for 2023</tp:description>
      <tp:entryPointDocument href="http://www.polight.com/xbrl/2023/2138007ZPDNUIHX6Z659-2023-12-31.xsd" />
      <tp:languages>
        <tp:language>en</tp:language>
      </tp:languages>
    </tp:entryPoint>
  </tp:entryPoints>
</tp:taxonomyPackage>