Oh, I'm very sorry to have sent you off on a wild goose chase, Gareth.
Whilst I'm not particularly surprised that SLS don't stock the stuff and didn't know about it (it's not something that's used in theatre lighting), they are Rosco dealers so I am a little surprised that that it sounds as though they didn't check the source.
I'm glad and relieved, however, that I didn't cost you more than a phone call.
Have you tried the larger UK photographic suppliers?
I haven't checked their sites for polarising gel but, if I were looking to buy some, I would at least try The Flash Centre and Calumet.
Failing that, you could go to Rosco themselves and ask who your closest supplier might be:
https://www.rosco.com/UK/wtb/index.cfm?SellableItemID=
I know that Peter Mumford used to own and run a Rosco dealership in Cardiff, but that was years ago and, to the best of my knowledge, he's long stopped doing that to concentrate on his lighting design work.
Polarising gel/filter is a fairly specialist product ("niche" might be the trendier term...

) but it's been used in photography for years.
Please let us know how you get on. It might well be useful for others here.
