Makrofol-N thin films were irradiated with 86 MeV nickel ions under vacuum at room temperature with the fluence ranging from 1 x 10¹¹ to 1 x 10¹³ ions cm^-2 to analyze the induced effects with respect to optical and structural properties. UV-VIS, FTIR, XRD and DSC techniques were utilized to study the changes. The analysis of UV-VIS absorption studies revealed that the optical energy gap was reduced by 63 % after nickel ion irradiation, at the highest fluence of 1 x 10¹³ ions cm^-2. The band gap can be correlated to the number of carbon atoms per clusters, M embedded in the network of polymer. In nickel (86 MeV) ion irradiated Makrofol-N, the number of carbon atoms in a cluster was increased from 63 to 454 with the increase of ion fluence from 0 to 1 x 10¹³ ions cm^-2. FTIR analysis showed a decrease of almost all characteristic absorption bands under irradiation. The formation of hydroxyl (-OH), alkene (C = C) and the formation alkyne end (R-CCH) groups were observed in Makrofol-N on irradiation with nickel ions. The radii of the alkyne production of about 2.74 nm were deduced for nickel (86 MeV) ions. XRD patterns of pristine and irradiated samples reveal the shifting of diffraction peak position towards lower angle with the increase of ion fluence. Reduction in the value of glass transition temperature has been observed after irradiation by DSC analysis in the investigated cases. In Makrofol-N polycarbonate, formation of –OH groups, development of tensile stress and decrease in glass transition temperature after irradiation are supporting the main chain scission, which lead to its structural debasement.