diff --git a/sycl/plugins/level_zero/pi_level_zero.hpp b/sycl/plugins/level_zero/pi_level_zero.hpp
index 820bbb5d7a2a0..23c1ca9ee5837 100644
--- a/sycl/plugins/level_zero/pi_level_zero.hpp
+++ b/sycl/plugins/level_zero/pi_level_zero.hpp
@@ -65,101 +65,6 @@ template <> uint32_t inline pi_cast(uint64_t Value) {
   return CastedValue;
 }
 
-// The wrapper for immutable Level-Zero data.
-// The data is initialized only once at first access (via ->) with the
-// initialization function provided in Init. All subsequent access to
-// the data just returns the already stored data.
-//
-template <class T> struct ZeCache : private T {
-  // The initialization function takes a reference to the data
-  // it is going to initialize, since it is private here in
-  // order to disallow access other than through "->".
-  //
-  using InitFunctionType = std::function<void(T &)>;
-  InitFunctionType Compute{nullptr};
-  bool Computed{false};
-  pi_mutex ZeCacheMutex;
-
-  ZeCache() : T{} {}
-
-  // Access to the fields of the original T data structure.
-  T *operator->() {
-    std::unique_lock<pi_mutex> Lock(ZeCacheMutex);
-    if (!Computed) {
-      Compute(*this);
-      Computed = true;
-    }
-    return this;
-  }
-};
-
-// This wrapper around std::atomic is created to limit operations with reference
-// counter and to make allowed operations more transparent in terms of
-// thread-safety in the plugin. increment() and load() operations do not need a
-// mutex guard around them since the underlying data is already atomic.
-// decrementAndTest() method is used to guard a code which needs to be
-// executed when object's ref count becomes zero after release. This method also
-// doesn't need a mutex guard because decrement operation is atomic and only one
-// thread can reach ref count equal to zero, i.e. only a single thread can pass
-// through this check.
-struct ReferenceCounter {
-  ReferenceCounter() : RefCount{1} {}
-
-  // Reset the counter to the initial value.
-  void reset() { RefCount = 1; }
-
-  // Used when retaining an object.
-  void increment() { RefCount++; }
-
-  // Supposed to be used in pi*GetInfo* methods where ref count value is
-  // requested.
-  pi_uint32 load() { return RefCount.load(); }
-
-  // This method allows to guard a code which needs to be executed when object's
-  // ref count becomes zero after release. It is important to notice that only a
-  // single thread can pass through this check. This is true because of several
-  // reasons:
-  //   1. Decrement operation is executed atomically.
-  //   2. It is not allowed to retain an object after its refcount reaches zero.
-  //   3. It is not allowed to release an object more times than the value of
-  //   the ref count.
-  // 2. and 3. basically means that we can't use an object at all as soon as its
-  // refcount reaches zero. Using this check guarantees that code for deleting
-  // an object and releasing its resources is executed once by a single thread
-  // and we don't need to use any mutexes to guard access to this object in the
-  // scope after this check. Of course if we access another objects in this code
-  // (not the one which is being deleted) then access to these objects must be
-  // guarded, for example with a mutex.
-  bool decrementAndTest() { return --RefCount == 0; }
-
-private:
-  std::atomic<pi_uint32> RefCount;
-};
-
-// Base class to store common data
-struct _pi_object {
-  _pi_object() : RefCount{} {}
-
-  // Level Zero doesn't do the reference counting, so we have to do.
-  // Must be atomic to prevent data race when incrementing/decrementing.
-  ReferenceCounter RefCount;
-
-  // This mutex protects accesses to all the non-const member variables.
-  // Exclusive access is required to modify any of these members.
-  //
-  // To get shared access to the object in a scope use std::shared_lock:
-  //    std::shared_lock Lock(Obj->Mutex);
-  // To get exclusive access to the object in a scope use std::scoped_lock:
-  //    std::scoped_lock Lock(Obj->Mutex);
-  //
-  // If several pi objects are accessed in a scope then each object's mutex must
-  // be locked. For example, to get write access to Obj1 and Obj2 and read
-  // access to Obj3 in a scope use the following approach:
-  //   std::shared_lock Obj3Lock(Obj3->Mutex, std::defer_lock);
-  //   std::scoped_lock LockAll(Obj1->Mutex, Obj2->Mutex, Obj3Lock);
-  pi_shared_mutex Mutex;
-};
-
 // Record for a memory allocation. This structure is used to keep information
 // for each memory allocation.
 struct MemAllocRecord : _pi_object {
diff --git a/sycl/plugins/unified_runtime/ur/ur.hpp b/sycl/plugins/unified_runtime/ur/ur.hpp
index 89bd0551d65de..ef669f27920fb 100644
--- a/sycl/plugins/unified_runtime/ur/ur.hpp
+++ b/sycl/plugins/unified_runtime/ur/ur.hpp
@@ -8,7 +8,9 @@
 #pragma once
 
 #include <atomic>
+#include <cstdint>
 #include <iostream>
+#include <functional>
 #include <mutex>
 #include <shared_mutex>
 #include <thread>
@@ -99,6 +101,100 @@ class SpinLock {
   std::atomic_flag MLock = ATOMIC_FLAG_INIT;
 };
 
+// The wrapper for immutable data.
+// The data is initialized only once at first access (via ->) with the
+// initialization function provided in Init. All subsequent access to
+// the data just returns the already stored data.
+//
+template <class T> struct ZeCache : private T {
+  // The initialization function takes a reference to the data
+  // it is going to initialize, since it is private here in
+  // order to disallow access other than through "->".
+  //
+  using InitFunctionType = std::function<void(T &)>;
+  InitFunctionType Compute{nullptr};
+  bool Computed{false};
+  pi_mutex ZeCacheMutex;
+
+  ZeCache() : T{} {}
+
+  // Access to the fields of the original T data structure.
+  T *operator->() {
+    std::unique_lock<pi_mutex> Lock(ZeCacheMutex);
+    if (!Computed) {
+      Compute(*this);
+      Computed = true;
+    }
+    return this;
+  }
+};
+
+// This wrapper around std::atomic is created to limit operations with reference
+// counter and to make allowed operations more transparent in terms of
+// thread-safety in the plugin. increment() and load() operations do not need a
+// mutex guard around them since the underlying data is already atomic.
+// decrementAndTest() method is used to guard a code which needs to be
+// executed when object's ref count becomes zero after release. This method also
+// doesn't need a mutex guard because decrement operation is atomic and only one
+// thread can reach ref count equal to zero, i.e. only a single thread can pass
+// through this check.
+struct ReferenceCounter {
+  ReferenceCounter() : RefCount{1} {}
+
+  // Reset the counter to the initial value.
+  void reset() { RefCount = 1; }
+
+  // Used when retaining an object.
+  void increment() { RefCount++; }
+
+  // Supposed to be used in pi*GetInfo* methods where ref count value is
+  // requested.
+  uint32_t load() { return RefCount.load(); }
+
+  // This method allows to guard a code which needs to be executed when object's
+  // ref count becomes zero after release. It is important to notice that only a
+  // single thread can pass through this check. This is true because of several
+  // reasons:
+  //   1. Decrement operation is executed atomically.
+  //   2. It is not allowed to retain an object after its refcount reaches zero.
+  //   3. It is not allowed to release an object more times than the value of
+  //   the ref count.
+  // 2. and 3. basically means that we can't use an object at all as soon as its
+  // refcount reaches zero. Using this check guarantees that code for deleting
+  // an object and releasing its resources is executed once by a single thread
+  // and we don't need to use any mutexes to guard access to this object in the
+  // scope after this check. Of course if we access another objects in this code
+  // (not the one which is being deleted) then access to these objects must be
+  // guarded, for example with a mutex.
+  bool decrementAndTest() { return --RefCount == 0; }
+
+private:
+  std::atomic<uint32_t> RefCount;
+};
+
+// Base class to store common data
+struct _pi_object {
+  _pi_object() : RefCount{} {}
+
+  // Must be atomic to prevent data race when incrementing/decrementing.
+  ReferenceCounter RefCount;
+
+  // This mutex protects accesses to all the non-const member variables.
+  // Exclusive access is required to modify any of these members.
+  //
+  // To get shared access to the object in a scope use std::shared_lock:
+  //    std::shared_lock Lock(Obj->Mutex);
+  // To get exclusive access to the object in a scope use std::scoped_lock:
+  //    std::scoped_lock Lock(Obj->Mutex);
+  //
+  // If several pi objects are accessed in a scope then each object's mutex must
+  // be locked. For example, to get write access to Obj1 and Obj2 and read
+  // access to Obj3 in a scope use the following approach:
+  //   std::shared_lock Obj3Lock(Obj3->Mutex, std::defer_lock);
+  //   std::scoped_lock LockAll(Obj1->Mutex, Obj2->Mutex, Obj3Lock);
+  pi_shared_mutex Mutex;
+};
+
 // Helper for one-liner validation
 #define PI_ASSERT(condition, error)                                            \
   if (!(condition))                                                            \