diff --git a/sycl/include/sycl/detail/common.hpp b/sycl/include/sycl/detail/common.hpp
index 3383719c3fce1..91a87cc56dd36 100644
--- a/sycl/include/sycl/detail/common.hpp
+++ b/sycl/include/sycl/detail/common.hpp
@@ -9,7 +9,9 @@
 #pragma once
 
 #ifndef __INTEL_PREVIEW_BREAKING_CHANGES
-#include <sycl/exception.hpp> // for sycl::exception, sycl::errc
+#ifndef __SYCL_DEVICE_ONLY__
+#include <sycl/exception.hpp>
+#endif
 #endif                        // #ifndef __INTEL_PREVIEW_BREAKING_CHANGES
 #include <sycl/detail/defines_elementary.hpp> // for __SYCL_ALWAYS_INLINE
 #include <sycl/detail/export.hpp>             // for __SYCL_EXPORT
@@ -159,8 +161,10 @@ class __SYCL_EXPORT tls_code_loc_t {
     // Should never be called. In PREVIEW we marked it as deleted, but
     // before ABI breaking change we need to keep it for backward compatibility.
     assert(false && "tls_code_loc_t should not be copied");
+#ifndef __SYCL_DEVICE_ONLY__
     throw sycl::exception(sycl::make_error_code(sycl::errc::invalid),
                           "tls_code_loc_t should not be copied");
+#endif
     return *this;
   }
 #endif // __INTEL_PREVIEW_BREAKING_CHANGES
@@ -200,8 +204,6 @@ class __SYCL_EXPORT tls_code_loc_t {
   std::string(sycl::detail::get_backend_name_no_vendor(backend)) +             \
       " backend failed with error: "
 
-#include <sycl/exception.hpp>
-
 namespace sycl {
 inline namespace _V1 {
 namespace detail {
diff --git a/sycl/include/sycl/detail/kernel_launch_helper.hpp b/sycl/include/sycl/detail/kernel_launch_helper.hpp
index 254084a36adbb..a80ddc9feb83f 100644
--- a/sycl/include/sycl/detail/kernel_launch_helper.hpp
+++ b/sycl/include/sycl/detail/kernel_launch_helper.hpp
@@ -11,6 +11,7 @@
 #include <sycl/detail/cg_types.hpp>
 #include <sycl/detail/compile_time_kernel_info.hpp>
 #include <sycl/detail/helpers.hpp>
+#include <sycl/detail/is_device_copyable.hpp>
 #include <sycl/ext/intel/experimental/fp_control_kernel_properties.hpp>
 #include <sycl/ext/intel/experimental/kernel_execution_properties.hpp>
 #include <sycl/ext/oneapi/experimental/virtual_functions.hpp>
diff --git a/sycl/include/sycl/ext/oneapi/experimental/annotated_arg/annotated_arg.hpp b/sycl/include/sycl/ext/oneapi/experimental/annotated_arg/annotated_arg.hpp
index b71f4fc4e0f08..b4df7a421b5e3 100644
--- a/sycl/include/sycl/ext/oneapi/experimental/annotated_arg/annotated_arg.hpp
+++ b/sycl/include/sycl/ext/oneapi/experimental/annotated_arg/annotated_arg.hpp
@@ -9,6 +9,7 @@
 #pragma once
 
 #include <sycl/detail/defines.hpp>
+#include <sycl/detail/is_device_copyable.hpp>
 #include <sycl/ext/intel/experimental/fpga_annotated_properties.hpp>
 #include <sycl/ext/oneapi/experimental/annotated_ptr/annotated_ptr_properties.hpp>
 #include <sycl/ext/oneapi/experimental/common_annotated_properties/properties.hpp>
diff --git a/sycl/include/sycl/ext/oneapi/properties/properties.hpp b/sycl/include/sycl/ext/oneapi/properties/properties.hpp
index 4d3e11ec8b143..c7770e228bde8 100644
--- a/sycl/include/sycl/ext/oneapi/properties/properties.hpp
+++ b/sycl/include/sycl/ext/oneapi/properties/properties.hpp
@@ -8,7 +8,6 @@
 
 #pragma once
 
-#include <sycl/detail/is_device_copyable.hpp>
 #include <sycl/detail/type_traits.hpp>
 #include <sycl/ext/oneapi/properties/property.hpp>       // for IsRuntimePr...
 #include <sycl/ext/oneapi/properties/property_utils.hpp> // for Sorted, Mer...
diff --git a/sycl/include/sycl/memory_enums.hpp b/sycl/include/sycl/memory_enums.hpp
index 3a8886034c560..eb28e1515ab07 100644
--- a/sycl/include/sycl/memory_enums.hpp
+++ b/sycl/include/sycl/memory_enums.hpp
@@ -8,8 +8,9 @@
 
 #pragma once
 
+#ifndef __SYCL_DEVICE_ONLY__
 #include <atomic> // for memory_order
-#include <vector> // for vector
+#endif
 
 namespace sycl {
 inline namespace _V1 {
diff --git a/sycl/include/sycl/nd_item.hpp b/sycl/include/sycl/nd_item.hpp
index e983b868cce5c..fdc56691065fe 100644
--- a/sycl/include/sycl/nd_item.hpp
+++ b/sycl/include/sycl/nd_item.hpp
@@ -17,7 +17,6 @@
 #include <sycl/detail/helpers.hpp>            // for getSPIRVMemorySemanticsMask
 #include <sycl/detail/type_traits.hpp>        // for is_bool, change_base_...
 #include <sycl/device_event.hpp>              // for device_event
-#include <sycl/exception.hpp> // for make_error_code, errc, exce...
 #include <sycl/group.hpp>     // for group
 #include <sycl/id.hpp>        // for id
 #include <sycl/item.hpp>      // for item
diff --git a/sycl/include/sycl/sub_group.hpp b/sycl/include/sycl/sub_group.hpp
index 520e54daac097..2270ed62a336c 100644
--- a/sycl/include/sycl/sub_group.hpp
+++ b/sycl/include/sycl/sub_group.hpp
@@ -14,16 +14,18 @@
 #include <sycl/detail/fwd/multi_ptr.hpp>
 #include <sycl/detail/generic_type_traits.hpp> // for select_cl_scalar_inte...
 #include <sycl/detail/type_traits.hpp>         // for is_scalar_arithmetic
-#include <sycl/exception.hpp>                  // for exception, make_error...
 #include <sycl/id.hpp>                         // for id
 #include <sycl/memory_enums.hpp>               // for memory_scope
 #include <sycl/nd_item.hpp>
 #include <sycl/range.hpp> // for range
 
 #include <stdint.h>    // for uint32_t
-#include <tuple>       // for _Swallow_assign, ignore
 #include <type_traits> // for enable_if_t, remove_cv_t
 
+#ifndef __SYCL_DEVICE_ONLY__
+#include <sycl/exception.hpp> // for exception, make_error...
+#endif
+
 namespace sycl {
 inline namespace _V1 {
 namespace detail {
diff --git a/sycl/test-e2e/syclcompat/atomic/atomic_class.cpp b/sycl/test-e2e/syclcompat/atomic/atomic_class.cpp
index ed85a966b2429..abf5e7d5b9dc3 100644
--- a/sycl/test-e2e/syclcompat/atomic/atomic_class.cpp
+++ b/sycl/test-e2e/syclcompat/atomic/atomic_class.cpp
@@ -41,6 +41,8 @@
 #include "../common.hpp"
 #include "atomic_fixt.hpp"
 
+#include <atomic>
+
 constexpr size_t numBlocks = 1;
 constexpr size_t numThreads = 1;
 constexpr size_t numData = 6;
diff --git a/sycl/test/include_deps/sycl_accessor.hpp.cpp b/sycl/test/include_deps/sycl_accessor.hpp.cpp
index 59474a58c5fd7..ac2e85ac20cd5 100644
--- a/sycl/test/include_deps/sycl_accessor.hpp.cpp
+++ b/sycl/test/include_deps/sycl_accessor.hpp.cpp
@@ -12,9 +12,7 @@
 // CHECK-NEXT: stl_wrappers/cstdlib
 // CHECK-NEXT: detail/array.hpp
 // CHECK-NEXT: detail/common.hpp
-// CHECK-NEXT: exception.hpp
 // CHECK-NEXT: detail/export.hpp
-// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: stl_wrappers/cassert
 // CHECK-NEXT: stl_wrappers/assert.h
 // CHECK-NEXT: __spirv/spirv_vars.hpp
@@ -35,6 +33,8 @@
 // CHECK-NEXT: detail/os_util.hpp
 // CHECK-NEXT: ext/oneapi/accessor_property_list.hpp
 // CHECK-NEXT: detail/property_list_base.hpp
+// CHECK-NEXT: exception.hpp
+// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: property_list.hpp
 // CHECK-NEXT: properties/property_traits.hpp
 // CHECK-NEXT: id.hpp
diff --git a/sycl/test/include_deps/sycl_buffer.hpp.cpp b/sycl/test/include_deps/sycl_buffer.hpp.cpp
index cc4537177202d..4b0d735321b6b 100644
--- a/sycl/test/include_deps/sycl_buffer.hpp.cpp
+++ b/sycl/test/include_deps/sycl_buffer.hpp.cpp
@@ -11,9 +11,7 @@
 // CHECK-NEXT: stl_wrappers/cstdlib
 // CHECK-NEXT: detail/array.hpp
 // CHECK-NEXT: detail/common.hpp
-// CHECK-NEXT: exception.hpp
 // CHECK-NEXT: detail/export.hpp
-// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: stl_wrappers/cassert
 // CHECK-NEXT: stl_wrappers/assert.h
 // CHECK-NEXT: __spirv/spirv_vars.hpp
@@ -34,6 +32,8 @@
 // CHECK-NEXT: detail/os_util.hpp
 // CHECK-NEXT: ext/oneapi/accessor_property_list.hpp
 // CHECK-NEXT: detail/property_list_base.hpp
+// CHECK-NEXT: exception.hpp
+// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: property_list.hpp
 // CHECK-NEXT: properties/property_traits.hpp
 // CHECK-NEXT: id.hpp
diff --git a/sycl/test/include_deps/sycl_detail_core.hpp.cpp b/sycl/test/include_deps/sycl_detail_core.hpp.cpp
index 75c96a1adbceb..72eea7f16317c 100644
--- a/sycl/test/include_deps/sycl_detail_core.hpp.cpp
+++ b/sycl/test/include_deps/sycl_detail_core.hpp.cpp
@@ -13,9 +13,7 @@
 // CHECK-NEXT: stl_wrappers/cstdlib
 // CHECK-NEXT: detail/array.hpp
 // CHECK-NEXT: detail/common.hpp
-// CHECK-NEXT: exception.hpp
 // CHECK-NEXT: detail/export.hpp
-// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: stl_wrappers/cassert
 // CHECK-NEXT: stl_wrappers/assert.h
 // CHECK-NEXT: __spirv/spirv_vars.hpp
@@ -36,6 +34,8 @@
 // CHECK-NEXT: detail/os_util.hpp
 // CHECK-NEXT: ext/oneapi/accessor_property_list.hpp
 // CHECK-NEXT: detail/property_list_base.hpp
+// CHECK-NEXT: exception.hpp
+// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: property_list.hpp
 // CHECK-NEXT: properties/property_traits.hpp
 // CHECK-NEXT: id.hpp