PNC utilizes the transformation of mutual interference among wireless signals into beneficial information, thus improving the performance of VLC systems. Traditional VLC systems face significant BER degradation due to photodiode saturation caused by ambient light. The PNC-VLC system proposed in [11] mitigates this issue by utilizing two LEDs of the same color to transmit different data streams, allowing naturally overlapped signals at the receiver to form network-coded messages. This approach improves system robustness and stability under various ambient lighting conditions. A novel scheme combining polar coding and PNC is proposed for two-user downlink non-orthogonal multiple access (NOMA) systems [12]. By leveraging PNC, the scheme efficiently manages inter-user interference by transmitting a superimposed XORed message of both users and the weaker user's message. By exploiting the polarization effect and PNC principle, polar decoding can directly recover the individual user messages, achieving user fairness and maximizing effective throughput. Recent years have seen significant progress in applying network coding and polar codes to VLC technology. [PERSON] presents an experimental study on PNC based on precoded Orthogonal Frequency Division Multiplexing (OFDM) in relay-assisted VLC [13]. It demonstrates the application of PNC in a 2.16 Gbit/s asymmetric two-way-relay VLC network, showcasing significant performance improvements and enabling full-duplex transmission. The study focuses on the use of precoded OFDM to address the bandwidth limitation issue in VLC systems. [PERSON] introduces a full-duplex channel-aware physical-layer network coding scheme for relay-assisted OFDM-based VLC networks [14]. The proposed scheme aims to boost the capacity and throughput of VLC networks by addressing the high-frequency power fading issue. [PERSON] initiated an experimental research on polar codes constructed by Gaussian Approximation (GA) for VLC systems [15]. This work investigated the impact of key parameters in the coding and decoding scheme through numerical simulations. The research demonstrates that polar codes, with their low decoding time and space complexity, are well-suited for VLC systems. [PERSON] proposed an efficient channel coding scheme for dimmable VLC systems [7]. This work discusses the integration of polar codes with Knuth's balancing code to enhance the performance of VLC. The proposed scheme aims to address the challenges of dimming and flicker-free operation in VLC. [PERSON] evaluated the performance of polar channel coding on a practical VLC link, comparing it with Turbo and LDPC codes [16]. The study was conducted in terms of BER versus SNR. The results indicate that polar codes outperform Turbo and LDPC codes on VLC-based applications. [PERSON] explored the integration of LDPC and PNC for two-way relay channels, with particular attention on the complexities introduced by varying frequency offsets [17]. This work investigated the impact of these frequency offsets on the performance of the communication system and proposed techniques to mitigate their adverse effects, ensuring reliable communication. Additionally, [PERSON] proposed a low-decoding complexity scheme for two-user Gaussian multiple-access channels (GMACs) using LDPC codes aided by PNC [18]. Numerical results show that the proposed scheme has better BER performance compared to existing LDPC-coded schemes for GMACs. Current research primarily focuses on combining LDPC with PNC, with limited attention given to polar codes. However, polar codes have gained significant recognition for their capacity-achieving performance and error-correction capabilities under successive cancellation decoding, making them highly suitable for emerging communication systems. Building upon previous work, this study introduces a novel method that integrates PNC with polar codes, specifically in the context of VLC systems.