diff --git a/Framework/Algorithms/CMakeLists.txt b/Framework/Algorithms/CMakeLists.txt
index 391e1613a2e1..2509b0cec33a 100644
--- a/Framework/Algorithms/CMakeLists.txt
+++ b/Framework/Algorithms/CMakeLists.txt
@@ -244,6 +244,7 @@ set(SRC_FILES
     src/PolarizationCorrectionWildes.cpp
     src/PolarizationEfficiencyCor.cpp
     src/PolarizationCorrections/DepolarizedAnalyserTransmission.cpp
+    src/PolarizationCorrections/FlipperEfficiency.cpp
     src/PolynomialCorrection.cpp
     src/Power.cpp
     src/PowerLawCorrection.cpp
@@ -596,6 +597,7 @@ set(INC_FILES
     inc/MantidAlgorithms/PolarizationCorrections/HeliumAnalyserEfficiency.h
     inc/MantidAlgorithms/PolarizationCorrections/PolarizationCorrectionsHelpers.h
     inc/MantidAlgorithms/PolarizationCorrections/SpinStateValidator.h
+    inc/MantidAlgorithms/PolarizationCorrections/FlipperEfficiency.h
     inc/MantidAlgorithms/PolarizationCorrectionFredrikze.h
     inc/MantidAlgorithms/PolarizationCorrectionWildes.h
     inc/MantidAlgorithms/PolarizationEfficiencyCor.h
diff --git a/Framework/Algorithms/inc/MantidAlgorithms/PolarizationCorrections/FlipperEfficiency.h b/Framework/Algorithms/inc/MantidAlgorithms/PolarizationCorrections/FlipperEfficiency.h
new file mode 100644
index 000000000000..156488bbc9af
--- /dev/null
+++ b/Framework/Algorithms/inc/MantidAlgorithms/PolarizationCorrections/FlipperEfficiency.h
@@ -0,0 +1,35 @@
+// Mantid Repository : https://github.com/mantidproject/mantid
+//
+// Copyright © 2024 ISIS Rutherford Appleton Laboratory UKRI,
+//   NScD Oak Ridge National Laboratory, European Spallation Source,
+//   Institut Laue - Langevin & CSNS, Institute of High Energy Physics, CAS
+// SPDX - License - Identifier: GPL - 3.0 +
+#pragma once
+
+#include "MantidAPI/Algorithm.h"
+#include "MantidAlgorithms/DllConfig.h"
+
+namespace Mantid::Algorithms {
+
+class MANTID_ALGORITHMS_DLL FlipperEfficiency : public API::Algorithm {
+public:
+  /// The string identifier for the algorithm. @see Algorithm::name
+  std::string const name() const override { return "FlipperEfficiency"; }
+
+  /// A summary of the algorithm's purpose. @see Algorithm::summary
+  std::string const summary() const override;
+
+  /// The category of the algorithm. @see Algorithm::category
+  std::string const category() const override { return "SANS\\PolarizationCorrections"; }
+
+  /// The version number of the algorithm. @see Algorithm::version
+  int version() const override { return 1; }
+
+private:
+  /// Setup the algorithm's properties and prepare constants.
+  void init() override;
+
+  /// Execute the algorithm with the provided properties.
+  void exec() override;
+};
+} // namespace Mantid::Algorithms
diff --git a/Framework/Algorithms/src/PolarizationCorrections/FlipperEfficiency.cpp b/Framework/Algorithms/src/PolarizationCorrections/FlipperEfficiency.cpp
new file mode 100644
index 000000000000..9cec689170e8
--- /dev/null
+++ b/Framework/Algorithms/src/PolarizationCorrections/FlipperEfficiency.cpp
@@ -0,0 +1,28 @@
+// Mantid Repository : https://github.com/mantidproject/mantid
+//
+// Copyright © 2024 ISIS Rutherford Appleton Laboratory UKRI,
+//   NScD Oak Ridge National Laboratory, European Spallation Source,
+//   Institut Laue - Langevin & CSNS, Institute of High Energy Physics, CAS
+// SPDX - License - Identifier: GPL - 3.0 +
+#include "MantidAlgorithms/PolarizationCorrections/FlipperEfficiency.h"
+
+namespace {
+/// Property Names
+namespace PropNames {} // namespace PropNames
+} // namespace
+
+namespace Mantid::Algorithms {
+
+using namespace API;
+using namespace Kernel;
+
+// Register the algorithm in the AlgorithmFactory
+DECLARE_ALGORITHM(FlipperEfficiency)
+
+std::string const FlipperEfficiency::summary() const {}
+
+void FlipperEfficiency::init() {}
+
+void FlipperEfficiency::exec() {}
+
+} // namespace Mantid::Algorithms