diff --git a/src/imagination/vulkan/meson.build b/src/imagination/vulkan/meson.build
index fa860e6826a..3b5dbcb0b18 100644
--- a/src/imagination/vulkan/meson.build
+++ b/src/imagination/vulkan/meson.build
@@ -43,7 +43,6 @@ pvr_files = files(
   'pvr_job_context.c',
   'pvr_job_render.c',
   'pvr_job_transfer.c',
-  'pvr_nir.c',
   'pvr_pass.c',
   'pvr_pipeline.c',
   'pvr_transfer_frag_store.c',
diff --git a/src/imagination/vulkan/pvr_nir.c b/src/imagination/vulkan/pvr_nir.c
deleted file mode 100644
index 4cd16d247e8..00000000000
--- a/src/imagination/vulkan/pvr_nir.c
+++ /dev/null
@@ -1,24 +0,0 @@
-/*
- * Copyright © 2024 Imagination Technologies Ltd.
- *
- * SPDX-License-Identifier: MIT
- */
-
-#include "pvr_nir.h"
-#include "util/macros.h"
-
-#include <stdio.h>
-
-/**
- * \brief Performs Vulkan-specific lowering on a NIR shader.
- *
- * \param[in] ctx PCO compiler context.
- * \param[in] layout Graphics/compute pipeline layout.
- * \param[in,out] nir NIR shader.
- */
-void pvr_lower_nir(pco_ctx *ctx,
-                   struct pvr_pipeline_layout *layout,
-                   nir_shader *nir)
-{
-   puts("finishme: pvr_lower_nir");
-}
diff --git a/src/imagination/vulkan/pvr_nir.h b/src/imagination/vulkan/pvr_nir.h
deleted file mode 100644
index 993da5725e6..00000000000
--- a/src/imagination/vulkan/pvr_nir.h
+++ /dev/null
@@ -1,18 +0,0 @@
-/*
- * Copyright © 2024 Imagination Technologies Ltd.
- *
- * SPDX-License-Identifier: MIT
- */
-
-#ifndef PVR_NIR_H
-#define PVR_NIR_H
-
-#include "nir/nir.h"
-#include "pco/pco.h"
-#include "pvr_private.h"
-
-void pvr_lower_nir(pco_ctx *ctx,
-                   struct pvr_pipeline_layout *layout,
-                   nir_shader *nir);
-
-#endif /* PVR_NIR_H */
diff --git a/src/imagination/vulkan/pvr_pipeline.c b/src/imagination/vulkan/pvr_pipeline.c
index 3e2a42db036..28adb57dbc9 100644
--- a/src/imagination/vulkan/pvr_pipeline.c
+++ b/src/imagination/vulkan/pvr_pipeline.c
@@ -39,7 +39,6 @@
 #include "pvr_csb.h"
 #include "pvr_csb_enum_helpers.h"
 #include "pvr_hardcode.h"
-#include "pvr_nir.h"
 #include "pvr_pds.h"
 #include "pvr_private.h"
 #include "pvr_robustness.h"
@@ -2170,7 +2169,6 @@ pvr_graphics_pipeline_compile(struct pvr_device *const device,
                                  pCreateInfo);
 
       pco_lower_nir(pco_ctx, nir_shaders[stage], &shader_data[stage]);
-      pvr_lower_nir(pco_ctx, layout, nir_shaders[stage]);
 
       pco_postprocess_nir(pco_ctx, nir_shaders[stage], &shader_data[stage]);