This invention relates to a birefringent layer, wherein the direction of the optical axis varies along the thickness direction of the layer, comprisingI) (i) a liquid crystal monomer or pre-polymer having polymerisable groups; and (ii) a monomer or oligomer or polymer having photo-orientable groups, and/or (iii) a liquid crystal monomer or pre-polymer, oligomer or polymer having photo-orientable and polymerisable groups, and (iv) and optionally further components, or II) (v) a liquid crystal monomer or pre-polymer, oligomer or polymer having photo-orientable and polymerisable groups, and (vi) and optionally further components, in addition, this invention relates to a method for the preparation of the birefringent layer, its uses and optical components thereof.