From what I understand the average GPU is optimized for meshes which is not the povray way so GPUs tend not to offer much improvement. Quick search for a more informed explanation.
The main problem here is that POV-Ray is primitive based, NOT mesh based.
GPU rendering is heavily mesh optimized. They can process in parallel,
but only if all threads need to use the same base code. With POV-Ray,
there is no universal geometry handling code : Each and every primitive
require different code and GPU just can't cope with that requirement.
https://news.povray.org/povray.general/thread/%3C6115a40a$1@...