diff --git a/sycl/CMakeLists.txt b/sycl/CMakeLists.txt
index 020783570c887..665565f90a3a6 100644
--- a/sycl/CMakeLists.txt
+++ b/sycl/CMakeLists.txt
@@ -94,20 +94,31 @@ option(SYCL_BUILD_PI_CUDA
 # Configure SYCL version macro
 set(sycl_inc_dir ${CMAKE_CURRENT_SOURCE_DIR}/include)
 set(sycl_src_dir ${CMAKE_CURRENT_SOURCE_DIR}/source)
-set(sycl_plugin_dir ${CMAKE_CURRENT_SOURCE_DIR}/plugins)
+set(sycl_plugin_dir ${CMAKE_CURRENT_SOURCE_DIR}/libpi/plugins)
 string(TIMESTAMP __SYCL_COMPILER_VERSION "%Y%m%d")
 set(version_header "${sycl_inc_dir}/CL/sycl/version.hpp")
 configure_file("${version_header}.in" "${version_header}")
 
+# Location of PI files
+set(pi_include_dir ${CMAKE_CURRENT_SOURCE_DIR}/libpi/include)
+set(pi_source_dir ${CMAKE_CURRENT_SOURCE_DIR}/libpi/src)
+
+# Copy SYCL headers from sources to build directory
+add_custom_target(pi-headers ALL
+  COMMAND ${CMAKE_COMMAND} -E copy_directory ${pi_include_dir} ${SYCL_INCLUDE_BUILD_DIR}
+  COMMENT "Copying PI headers ...")
+
 # Copy SYCL headers from sources to build directory
 add_custom_target(sycl-headers ALL
 COMMAND ${CMAKE_COMMAND} -E copy_directory ${sycl_inc_dir}/sycl ${SYCL_INCLUDE_BUILD_DIR}/sycl
 COMMAND ${CMAKE_COMMAND} -E copy_directory ${sycl_inc_dir}/CL ${SYCL_INCLUDE_BUILD_DIR}/sycl/CL
 COMMENT "Copying SYCL headers ...")
+add_dependencies(sycl-headers pi-headers)
 
 # Copy SYCL headers from sources to install directory
 install(DIRECTORY "${sycl_inc_dir}/sycl" DESTINATION ${SYCL_INCLUDE_DEPLOY_DIR} COMPONENT sycl-headers)
 install(DIRECTORY "${sycl_inc_dir}/CL" DESTINATION ${SYCL_INCLUDE_DEPLOY_DIR}/sycl COMPONENT sycl-headers)
+install(DIRECTORY "${pi_include_dir}/." DESTINATION ${SYCL_INCLUDE_DEPLOY_DIR} COMPONENT sycl-headers)
 
 set(SYCL_RT_LIBS sycl)
 if (MSVC)
@@ -213,7 +224,7 @@ option(SYCL_INCLUDE_TESTS
   ${LLVM_INCLUDE_TESTS})
 
 # Plugin Library
-add_subdirectory( plugins )
+include(libpi.cmake)
 
 add_subdirectory(tools)
 
diff --git a/sycl/cmake/modules/AddSYCLUnitTest.cmake b/sycl/cmake/modules/AddSYCLUnitTest.cmake
index 2d50567d2ee0b..a97460539bdb8 100644
--- a/sycl/cmake/modules/AddSYCLUnitTest.cmake
+++ b/sycl/cmake/modules/AddSYCLUnitTest.cmake
@@ -34,6 +34,7 @@ macro(add_sycl_unittest test_dirname link_variant)
   target_include_directories(${test_dirname}
     PRIVATE SYSTEM
       ${sycl_inc_dir}
+      ${pi_include_dir}
       ${SYCL_SOURCE_DIR}/source/
       ${SYCL_SOURCE_DIR}/unittests/
     )
@@ -92,8 +93,10 @@ macro(add_sycl_unittest_with_device test_dirname link_variant)
   endif()
 
   if ("${link_variant}" MATCHES "OBJECT")
+    # TODO PI integration should be fixed
+    # once add_sycl_executable supports target_link_libraries
     add_sycl_executable(${test_dirname}
-      OPTIONS -nolibsycl ${COMMON_OPTS} ${LLVM_PTHREAD_LIB} ${TERMINFO_LIB}
+      OPTIONS -nolibsycl ${COMMON_OPTS} ${LLVM_PTHREAD_LIB} ${TERMINFO_LIB} -I "${pi_include_dir}"
       SOURCES ${ARGN} $<TARGET_OBJECTS:${sycl_obj_target}>
       LIBRARIES gtest_main gtest LLVMSupport LLVMTestingSupport OpenCL ${EXTRA_LIBS}
       DEPENDANTS SYCLUnitTests)
diff --git a/sycl/doc/PluginInterface.md b/sycl/doc/PluginInterface.md
index e1781081e0159..01e2080e384e5 100644
--- a/sycl/doc/PluginInterface.md
+++ b/sycl/doc/PluginInterface.md
@@ -72,8 +72,8 @@ SYCL_PI_TRACE=-1 lists all PI Traces above and more debug messages.
 
 #### Plugin binary interface
 Plugins should implement all the Interface APIs required for the PI Version
-it supports. There is [pi.def](../include/CL/sycl/detail/pi.def)/
-[pi.h](../include/CL/sycl/detail/pi.h) file listing all PI API names that can be
+it supports. There is [pi.def](../libpi/include/pi/pi.def)/
+[pi.h](../libpi/include/pi/pi.h) file listing all PI API names that can be
 called by the specific version of Plugin Interface.
 It exports a function - "piPluginInit" that returns the plugin details and
 function pointer table containing the list of pointers to implemented Interface
@@ -149,7 +149,7 @@ into
 - **Interoperability API** which allows interoperability with underlying
 runtimes such as OpenCL.
 
-See [pi.h](../include/CL/sycl/detail/pi.h) header for the full list and
+See [pi.h](../include/pi/pi.h) header for the full list and
 descriptions of PI APIs.
 
 ### The Core OpenCL-based PI APIs
diff --git a/sycl/include/CL/sycl/backend.hpp b/sycl/include/CL/sycl/backend.hpp
index 69ff9e0b87268..8c4b623a56e13 100644
--- a/sycl/include/CL/sycl/backend.hpp
+++ b/sycl/include/CL/sycl/backend.hpp
@@ -15,8 +15,8 @@
 #include <CL/sycl/detail/backend_traits.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.h>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.h>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/event.hpp>
 #include <CL/sycl/exception.hpp>
diff --git a/sycl/include/CL/sycl/backend/cuda.hpp b/sycl/include/CL/sycl/backend/cuda.hpp
index 0bc3fa6f4b0aa..3e1557697f0bb 100644
--- a/sycl/include/CL/sycl/backend/cuda.hpp
+++ b/sycl/include/CL/sycl/backend/cuda.hpp
@@ -13,6 +13,7 @@
 #include <CL/sycl/backend_types.hpp>
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/defines.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/event.hpp>
 #include <CL/sycl/queue.hpp>
@@ -58,4 +59,4 @@ struct interop<backend::cuda, accessor<DataT, Dimensions, AccessMode,
 };
 
 } // namespace sycl
-} // namespace cl
+} // __SYCL_INLINE_NAMESPACE(cl)
diff --git a/sycl/include/CL/sycl/detail/array.hpp b/sycl/include/CL/sycl/detail/array.hpp
index 5418f41a1faf1..98ec618339041 100644
--- a/sycl/include/CL/sycl/detail/array.hpp
+++ b/sycl/include/CL/sycl/detail/array.hpp
@@ -9,6 +9,8 @@
 #pragma once
 #include <CL/sycl/detail/type_traits.hpp>
 #include <CL/sycl/exception.hpp>
+#include <pi/pi.h>
+
 #include <functional>
 #include <stdexcept>
 
diff --git a/sycl/include/CL/sycl/detail/device_binary_image.hpp b/sycl/include/CL/sycl/detail/device_binary_image.hpp
index a74523801175d..6e458fa5547de 100644
--- a/sycl/include/CL/sycl/detail/device_binary_image.hpp
+++ b/sycl/include/CL/sycl/detail/device_binary_image.hpp
@@ -8,7 +8,7 @@
 #pragma once
 
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 
 #include <memory>
 
diff --git a/sycl/include/CL/sycl/detail/helpers.hpp b/sycl/include/CL/sycl/detail/helpers.hpp
index 118271a35bab5..4454601f52a51 100644
--- a/sycl/include/CL/sycl/detail/helpers.hpp
+++ b/sycl/include/CL/sycl/detail/helpers.hpp
@@ -13,7 +13,7 @@
 #include <CL/sycl/access/access.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/detail/type_traits.hpp>
 
 #include <memory>
diff --git a/sycl/include/CL/sycl/detail/pi_sycl.hpp b/sycl/include/CL/sycl/detail/pi_sycl.hpp
new file mode 100644
index 0000000000000..c6139af2a4888
--- /dev/null
+++ b/sycl/include/CL/sycl/detail/pi_sycl.hpp
@@ -0,0 +1,12 @@
+//==---------------- pi_sycl.hpp - SYCL wrapper for PI ---------*- C++ -*---==//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+// ===--------------------------------------------------------------------=== //
+
+#pragma once
+
+#include <CL/sycl/detail/defines.hpp>
+#include <pi/pi.hpp>
diff --git a/sycl/include/CL/sycl/detail/property_list_base.hpp b/sycl/include/CL/sycl/detail/property_list_base.hpp
index 0bdea3e85b7ae..ec1a313310d11 100644
--- a/sycl/include/CL/sycl/detail/property_list_base.hpp
+++ b/sycl/include/CL/sycl/detail/property_list_base.hpp
@@ -11,6 +11,7 @@
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/property_helper.hpp>
 #include <CL/sycl/detail/stl_type_traits.hpp>
+#include <pi/pi.h>
 
 #include <bitset>
 #include <memory>
diff --git a/sycl/include/CL/sycl/detail/sycl_mem_obj_i.hpp b/sycl/include/CL/sycl/detail/sycl_mem_obj_i.hpp
index 6317e0663961b..7732c07835d85 100644
--- a/sycl/include/CL/sycl/detail/sycl_mem_obj_i.hpp
+++ b/sycl/include/CL/sycl/detail/sycl_mem_obj_i.hpp
@@ -8,7 +8,7 @@
 
 #pragma once
 
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/stl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
diff --git a/sycl/include/CL/sycl/exception.hpp b/sycl/include/CL/sycl/exception.hpp
index f2bf9951216c7..e1b5aa7a3e4b0 100644
--- a/sycl/include/CL/sycl/exception.hpp
+++ b/sycl/include/CL/sycl/exception.hpp
@@ -12,8 +12,8 @@
 
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.h>
 #include <CL/sycl/stl.hpp>
+#include <pi/pi.h>
 
 #include <exception>
 
diff --git a/sycl/include/CL/sycl/info/info_desc.hpp b/sycl/include/CL/sycl/info/info_desc.hpp
index f221638c9af99..be54bc441274b 100644
--- a/sycl/include/CL/sycl/info/info_desc.hpp
+++ b/sycl/include/CL/sycl/info/info_desc.hpp
@@ -9,7 +9,7 @@
 #pragma once
 
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/id.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
diff --git a/sycl/include/CL/sycl/interop_handle.hpp b/sycl/include/CL/sycl/interop_handle.hpp
index eb6e7fb81cc77..537d94f2302f6 100644
--- a/sycl/include/CL/sycl/interop_handle.hpp
+++ b/sycl/include/CL/sycl/interop_handle.hpp
@@ -14,7 +14,7 @@
 #include <CL/sycl/detail/accessor_impl.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/defines.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 
 #include <memory>
 
diff --git a/sycl/include/CL/sycl/kernel.hpp b/sycl/include/CL/sycl/kernel.hpp
index eb7a1dbae10a3..35e316124cdc1 100644
--- a/sycl/include/CL/sycl/kernel.hpp
+++ b/sycl/include/CL/sycl/kernel.hpp
@@ -10,7 +10,7 @@
 
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/stl.hpp>
 
diff --git a/sycl/include/CL/sycl/kernel_bundle.hpp b/sycl/include/CL/sycl/kernel_bundle.hpp
index 9eb256b63d2ab..b3004a27ae784 100644
--- a/sycl/include/CL/sycl/kernel_bundle.hpp
+++ b/sycl/include/CL/sycl/kernel_bundle.hpp
@@ -11,8 +11,8 @@
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/kernel_desc.hpp>
-#include <CL/sycl/detail/pi.h>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.h>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/kernel.hpp>
 
diff --git a/sycl/libpi.cmake b/sycl/libpi.cmake
new file mode 100644
index 0000000000000..b3bfe1121d134
--- /dev/null
+++ b/sycl/libpi.cmake
@@ -0,0 +1 @@
+add_subdirectory(libpi/plugins)
diff --git a/sycl/include/CL/sycl/detail/pi.def b/sycl/libpi/include/pi/pi.def
similarity index 100%
rename from sycl/include/CL/sycl/detail/pi.def
rename to sycl/libpi/include/pi/pi.def
diff --git a/sycl/include/CL/sycl/detail/pi.h b/sycl/libpi/include/pi/pi.h
similarity index 99%
rename from sycl/include/CL/sycl/detail/pi.h
rename to sycl/libpi/include/pi/pi.h
index a6cdadf664310..a9d3a8b5a0e10 100644
--- a/sycl/include/CL/sycl/detail/pi.h
+++ b/sycl/libpi/include/pi/pi.h
@@ -1649,7 +1649,7 @@ struct _pi_plugin {
   char *Targets;
   struct FunctionPointers {
 #define _PI_API(api) decltype(::api) *api;
-#include <CL/sycl/detail/pi.def>
+#include <pi/pi.def>
   } PiFunctionTable;
 };
 
diff --git a/sycl/include/CL/sycl/detail/pi.hpp b/sycl/libpi/include/pi/pi.hpp
similarity index 99%
rename from sycl/include/CL/sycl/detail/pi.hpp
rename to sycl/libpi/include/pi/pi.hpp
index 03f3915b1dcb6..df935d181b73f 100644
--- a/sycl/include/CL/sycl/detail/pi.hpp
+++ b/sycl/libpi/include/pi/pi.hpp
@@ -17,7 +17,7 @@
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
 
 #include <cassert>
 #include <cstdint>
@@ -41,7 +41,7 @@ namespace detail {
 
 enum class PiApiKind {
 #define _PI_API(api) api,
-#include <CL/sycl/detail/pi.def>
+#include <pi/pi.def>
 };
 class plugin;
 namespace pi {
@@ -162,7 +162,7 @@ template <PiApiKind PiApiOffset> struct PiFuncInfo {};
       return MPlugin.PiFunctionTable.api;                                      \
     }                                                                          \
   };
-#include <CL/sycl/detail/pi.def>
+#include <pi/pi.def>
 
 /// Emits an XPTI trace before a PI API call is made
 /// \param FName The name of the PI API call
diff --git a/sycl/include/CL/sycl/detail/cuda_definitions.hpp b/sycl/libpi/include/pi/pi_cuda.h
similarity index 92%
rename from sycl/include/CL/sycl/detail/cuda_definitions.hpp
rename to sycl/libpi/include/pi/pi_cuda.h
index 9af7dbdab0152..701325e7b4717 100644
--- a/sycl/include/CL/sycl/detail/cuda_definitions.hpp
+++ b/sycl/libpi/include/pi/pi_cuda.h
@@ -1,4 +1,4 @@
-//==------------ cuda_definitions.hpp - SYCL CUDA backend ------------------==//
+//==------------ pi_cuda.h - PI CUDA backend ------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/source/detail/plugin.hpp b/sycl/libpi/include/pi/plugin.hpp
similarity index 99%
rename from sycl/source/detail/plugin.hpp
rename to sycl/libpi/include/pi/plugin.hpp
index 3480ac81f643e..f21473da5959f 100644
--- a/sycl/source/detail/plugin.hpp
+++ b/sycl/libpi/include/pi/plugin.hpp
@@ -9,9 +9,9 @@
 #pragma once
 #include <CL/sycl/backend_types.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.hpp>
 #include <CL/sycl/stl.hpp>
 #include <detail/plugin_printers.hpp>
+#include <pi/pi.hpp>
 #include <memory>
 #include <mutex>
 
diff --git a/sycl/plugins/CMakeLists.txt b/sycl/libpi/plugins/CMakeLists.txt
similarity index 100%
rename from sycl/plugins/CMakeLists.txt
rename to sycl/libpi/plugins/CMakeLists.txt
diff --git a/sycl/plugins/cuda/CMakeLists.txt b/sycl/libpi/plugins/cuda/CMakeLists.txt
similarity index 93%
rename from sycl/plugins/cuda/CMakeLists.txt
rename to sycl/libpi/plugins/cuda/CMakeLists.txt
index 448ea7e77f419..6cc13241b8faf 100644
--- a/sycl/plugins/cuda/CMakeLists.txt
+++ b/sycl/libpi/plugins/cuda/CMakeLists.txt
@@ -16,8 +16,8 @@ set_target_properties(
 )
 
 add_library(pi_cuda SHARED
-  "${sycl_inc_dir}/CL/sycl/detail/pi.h"
-  "${sycl_inc_dir}/CL/sycl/detail/pi.hpp"
+  "${pi_include_dir}/pi/pi.h"
+  "${pi_include_dir}/pi/pi.hpp"
   "pi_cuda.hpp"
   "pi_cuda.cpp"
 )
@@ -29,6 +29,7 @@ set_target_properties(pi_cuda PROPERTIES LINKER_LANGUAGE CXX)
 target_include_directories(pi_cuda
   PRIVATE
     ${sycl_inc_dir}
+    ${pi_include_dir}
 )
 
 target_link_libraries(pi_cuda
diff --git a/sycl/plugins/cuda/pi_cuda.cpp b/sycl/libpi/plugins/cuda/pi_cuda.cpp
similarity index 99%
rename from sycl/plugins/cuda/pi_cuda.cpp
rename to sycl/libpi/plugins/cuda/pi_cuda.cpp
index 3141d7b290514..912232e8cd65b 100644
--- a/sycl/plugins/cuda/pi_cuda.cpp
+++ b/sycl/libpi/plugins/cuda/pi_cuda.cpp
@@ -11,9 +11,9 @@
 ///
 /// \ingroup sycl_pi_cuda
 
-#include <CL/sycl/detail/cuda_definitions.hpp>
 #include <CL/sycl/detail/defines.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.hpp>
+#include <pi/pi_cuda.h>
 #include <pi_cuda.hpp>
 
 #include <algorithm>
diff --git a/sycl/plugins/cuda/pi_cuda.hpp b/sycl/libpi/plugins/cuda/pi_cuda.hpp
similarity index 98%
rename from sycl/plugins/cuda/pi_cuda.hpp
rename to sycl/libpi/plugins/cuda/pi_cuda.hpp
index 123a2aa6e721a..4f82e3dee1e84 100644
--- a/sycl/plugins/cuda/pi_cuda.hpp
+++ b/sycl/libpi/plugins/cuda/pi_cuda.hpp
@@ -18,29 +18,30 @@
 #ifndef PI_CUDA_HPP
 #define PI_CUDA_HPP
 
-#include "CL/sycl/detail/pi.h"
+#include <pi/pi.h>
+
 #include <array>
 #include <atomic>
 #include <cassert>
 #include <cstring>
 #include <cuda.h>
+#include <functional>
 #include <limits>
+#include <mutex>
 #include <numeric>
 #include <stdint.h>
 #include <string>
 #include <vector>
-#include <functional>
-#include <mutex>
 
 extern "C" {
 
 /// \cond INGORE_BLOCK_IN_DOXYGEN
-pi_result cuda_piContextRetain(pi_context );
-pi_result cuda_piContextRelease(pi_context );
-pi_result cuda_piDeviceRelease(pi_device );
-pi_result cuda_piDeviceRetain(pi_device );
-pi_result cuda_piProgramRetain(pi_program );
-pi_result cuda_piProgramRelease(pi_program );
+pi_result cuda_piContextRetain(pi_context);
+pi_result cuda_piContextRelease(pi_context);
+pi_result cuda_piDeviceRelease(pi_device);
+pi_result cuda_piDeviceRetain(pi_device);
+pi_result cuda_piProgramRetain(pi_program);
+pi_result cuda_piProgramRelease(pi_program);
 pi_result cuda_piQueueRelease(pi_queue);
 pi_result cuda_piQueueRetain(pi_queue);
 pi_result cuda_piMemRetain(pi_mem);
@@ -511,7 +512,7 @@ struct _pi_program {
 
   pi_result set_binary(const char *binary, size_t binarySizeInBytes);
 
-  pi_result build_program(const char* build_options);
+  pi_result build_program(const char *build_options);
 
   pi_context get_context() const { return context_; };
 
@@ -632,8 +633,7 @@ struct _pi_kernel {
              pi_context ctxt)
       : _pi_kernel{func, nullptr, name, program, ctxt} {}
 
-  ~_pi_kernel()
-  {
+  ~_pi_kernel() {
     cuda_piProgramRelease(program_);
     cuda_piContextRelease(context_);
   }
diff --git a/sycl/plugins/ld-version-script.txt b/sycl/libpi/plugins/ld-version-script.txt
similarity index 100%
rename from sycl/plugins/ld-version-script.txt
rename to sycl/libpi/plugins/ld-version-script.txt
diff --git a/sycl/plugins/level_zero/CMakeLists.txt b/sycl/libpi/plugins/level_zero/CMakeLists.txt
similarity index 98%
rename from sycl/plugins/level_zero/CMakeLists.txt
rename to sycl/libpi/plugins/level_zero/CMakeLists.txt
index 3fd52ad68c96a..279860b9757f1 100755
--- a/sycl/plugins/level_zero/CMakeLists.txt
+++ b/sycl/libpi/plugins/level_zero/CMakeLists.txt
@@ -97,9 +97,10 @@ target_include_directories(LevelZeroLoader-Headers
 
 
 include_directories("${sycl_inc_dir}")
+include_directories("${pi_include_dir}")
 
 add_library(pi_level_zero SHARED
-  "${sycl_inc_dir}/CL/sycl/detail/pi.h"
+  "${pi_include_dir}/pi/pi.h"
   "${CMAKE_CURRENT_SOURCE_DIR}/pi_level_zero.cpp"
   "${CMAKE_CURRENT_SOURCE_DIR}/pi_level_zero.hpp"
   "${CMAKE_CURRENT_SOURCE_DIR}/usm_allocator.cpp"
diff --git a/sycl/plugins/level_zero/pi_level_zero.cpp b/sycl/libpi/plugins/level_zero/pi_level_zero.cpp
similarity index 99%
rename from sycl/plugins/level_zero/pi_level_zero.cpp
rename to sycl/libpi/plugins/level_zero/pi_level_zero.cpp
index aa74edcb8d7b3..be3ec454ece30 100644
--- a/sycl/plugins/level_zero/pi_level_zero.cpp
+++ b/sycl/libpi/plugins/level_zero/pi_level_zero.cpp
@@ -6051,7 +6051,7 @@ pi_result piPluginInit(pi_plugin *PluginInit) {
 
 #define _PI_API(api)                                                           \
   (PluginInit->PiFunctionTable).api = (decltype(&::api))(&api);
-#include <CL/sycl/detail/pi.def>
+#include <pi/pi.def>
 
   return PI_SUCCESS;
 }
diff --git a/sycl/plugins/level_zero/pi_level_zero.hpp b/sycl/libpi/plugins/level_zero/pi_level_zero.hpp
similarity index 99%
rename from sycl/plugins/level_zero/pi_level_zero.hpp
rename to sycl/libpi/plugins/level_zero/pi_level_zero.hpp
index b74cda0146146..b0a0a677795ab 100644
--- a/sycl/plugins/level_zero/pi_level_zero.hpp
+++ b/sycl/libpi/plugins/level_zero/pi_level_zero.hpp
@@ -18,7 +18,8 @@
 #ifndef PI_LEVEL_ZERO_HPP
 #define PI_LEVEL_ZERO_HPP
 
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
+
 #include <atomic>
 #include <cassert>
 #include <cstring>
diff --git a/sycl/plugins/level_zero/usm_allocator.cpp b/sycl/libpi/plugins/level_zero/usm_allocator.cpp
similarity index 100%
rename from sycl/plugins/level_zero/usm_allocator.cpp
rename to sycl/libpi/plugins/level_zero/usm_allocator.cpp
diff --git a/sycl/plugins/level_zero/usm_allocator.hpp b/sycl/libpi/plugins/level_zero/usm_allocator.hpp
similarity index 100%
rename from sycl/plugins/level_zero/usm_allocator.hpp
rename to sycl/libpi/plugins/level_zero/usm_allocator.hpp
diff --git a/sycl/plugins/opencl/CMakeLists.txt b/sycl/libpi/plugins/opencl/CMakeLists.txt
similarity index 94%
rename from sycl/plugins/opencl/CMakeLists.txt
rename to sycl/libpi/plugins/opencl/CMakeLists.txt
index bd7ac1e50fe28..d62d704e4c89f 100644
--- a/sycl/plugins/opencl/CMakeLists.txt
+++ b/sycl/libpi/plugins/opencl/CMakeLists.txt
@@ -11,7 +11,7 @@
 #This can be changed by copying the pi.h file in the plugins project.
 
 add_library(pi_opencl SHARED
-  "${sycl_inc_dir}/CL/sycl/detail/pi.h"
+  "${pi_include_dir}/pi/pi.h"
   "pi_opencl.cpp"
   )
 
@@ -20,7 +20,7 @@ add_dependencies(sycl-toolchain pi_opencl)
 set_target_properties(pi_opencl PROPERTIES LINKER_LANGUAGE CXX)
 
 #preprocessor definitions for compiling a target's sources. We do not need it for pi_opencl
-target_include_directories(pi_opencl PRIVATE "${sycl_inc_dir}")
+target_include_directories(pi_opencl PRIVATE "${sycl_inc_dir}" "${pi_include_dir}")
 
 #link pi_opencl with OpenCL headers and ICD Loader.
 target_link_libraries(pi_opencl
diff --git a/sycl/plugins/opencl/pi_opencl.cpp b/sycl/libpi/plugins/opencl/pi_opencl.cpp
similarity index 99%
rename from sycl/plugins/opencl/pi_opencl.cpp
rename to sycl/libpi/plugins/opencl/pi_opencl.cpp
index b5417609c4b6f..45741987f5a24 100644
--- a/sycl/plugins/opencl/pi_opencl.cpp
+++ b/sycl/libpi/plugins/opencl/pi_opencl.cpp
@@ -15,7 +15,7 @@
 /// \ingroup sycl_pi_ocl
 
 #include <CL/sycl/detail/cl.h>
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
 
 #include <algorithm>
 #include <cassert>
diff --git a/sycl/source/detail/pi.cpp b/sycl/libpi/src/pi.cpp
similarity index 99%
rename from sycl/source/detail/pi.cpp
rename to sycl/libpi/src/pi.cpp
index f5a393d2c0d82..80ba4d34429b8 100644
--- a/sycl/source/detail/pi.cpp
+++ b/sycl/libpi/src/pi.cpp
@@ -11,15 +11,15 @@
 ///
 /// \ingroup sycl_pi
 
-#include "context_impl.hpp"
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/device_filter.hpp>
-#include <CL/sycl/detail/pi.hpp>
 #include <CL/sycl/detail/stl_type_traits.hpp>
 #include <detail/config.hpp>
+#include <detail/context_impl.hpp>
 #include <detail/global_handler.hpp>
-#include <detail/plugin.hpp>
+#include <pi/pi.hpp>
+#include <pi/plugin.hpp>
 
 #include <bitset>
 #include <cstdarg>
diff --git a/sycl/source/detail/posix_pi.cpp b/sycl/libpi/src/posix_pi.cpp
similarity index 100%
rename from sycl/source/detail/posix_pi.cpp
rename to sycl/libpi/src/posix_pi.cpp
diff --git a/sycl/source/detail/windows_pi.cpp b/sycl/libpi/src/windows_pi.cpp
similarity index 100%
rename from sycl/source/detail/windows_pi.cpp
rename to sycl/libpi/src/windows_pi.cpp
diff --git a/sycl/source/CMakeLists.txt b/sycl/source/CMakeLists.txt
index 7da8d346e8d3b..4116d16d19e4b 100644
--- a/sycl/source/CMakeLists.txt
+++ b/sycl/source/CMakeLists.txt
@@ -65,6 +65,7 @@ function(add_sycl_rt_library LIB_NAME)
     PRIVATE
       ${CMAKE_CURRENT_SOURCE_DIR}
       "${sycl_inc_dir}"
+      "${pi_include_dir}"
   )
   #TODO: Remove dependency on icd loader and opencl headers.
   target_link_libraries(${LIB_OBJ_NAME}
@@ -112,7 +113,7 @@ set(SYCL_SOURCES
     "detail/builtins_integer.cpp"
     "detail/builtins_math.cpp"
     "detail/builtins_relational.cpp"
-    "detail/pi.cpp"
+    "${pi_source_dir}/pi.cpp"
     "detail/common.cpp"
     "detail/config.cpp"
     "detail/context_impl.cpp"
@@ -172,8 +173,8 @@ set(SYCL_SOURCES
     "sampler.cpp"
     "stream.cpp"
     "spirv_ops.cpp"
-    "$<$<PLATFORM_ID:Windows>:detail/windows_pi.cpp>"
-    "$<$<OR:$<PLATFORM_ID:Linux>,$<PLATFORM_ID:Darwin>>:detail/posix_pi.cpp>"
+    "$<$<PLATFORM_ID:Windows>:${pi_source_dir}/windows_pi.cpp>"
+    "$<$<OR:$<PLATFORM_ID:Linux>,$<PLATFORM_ID:Darwin>>:${pi_source_dir}/posix_pi.cpp>"
 )
 
 if (MSVC)
diff --git a/sycl/source/backend.cpp b/sycl/source/backend.cpp
index 26cc412446b7e..d2bf4568cde97 100644
--- a/sycl/source/backend.cpp
+++ b/sycl/source/backend.cpp
@@ -11,13 +11,13 @@
 #include "detail/kernel_bundle_impl.hpp"
 #include "detail/kernel_id_impl.hpp"
 #include "detail/platform_impl.hpp"
-#include "detail/plugin.hpp"
 #include "detail/queue_impl.hpp"
 #include <CL/sycl/backend.hpp>
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.h>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.h>
+#include <pi/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/exception.hpp>
 #include <CL/sycl/exception_list.hpp>
 #include <CL/sycl/kernel_bundle.hpp>
diff --git a/sycl/source/backend/level_zero.cpp b/sycl/source/backend/level_zero.cpp
index 3fcd9b7142f4d..40e2d21a659ad 100644
--- a/sycl/source/backend/level_zero.cpp
+++ b/sycl/source/backend/level_zero.cpp
@@ -9,9 +9,9 @@
 #include <CL/sycl.hpp>
 #include <CL/sycl/backend.hpp>
 #include <detail/platform_impl.hpp>
-#include <detail/plugin.hpp>
 #include <detail/program_impl.hpp>
 #include <detail/queue_impl.hpp>
+#include <pi/plugin.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/backend/opencl.cpp b/sycl/source/backend/opencl.cpp
index 4ecb1e6a76e17..e1bd155bfec21 100644
--- a/sycl/source/backend/opencl.cpp
+++ b/sycl/source/backend/opencl.cpp
@@ -9,7 +9,7 @@
 #include <CL/sycl.hpp>
 #include <detail/kernel_impl.hpp>
 #include <detail/platform_impl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <detail/program_impl.hpp>
 #include <detail/queue_impl.hpp>
 
diff --git a/sycl/source/context.cpp b/sycl/source/context.cpp
index 607a4edc44288..d98e62ec78206 100644
--- a/sycl/source/context.cpp
+++ b/sycl/source/context.cpp
@@ -17,6 +17,7 @@
 #include <CL/sycl/stl.hpp>
 #include <detail/backend_impl.hpp>
 #include <detail/context_impl.hpp>
+#include <detail/plugin_sycl.hpp>
 
 #include <algorithm>
 #include <memory>
diff --git a/sycl/source/detail/config.hpp b/sycl/source/detail/config.hpp
index 8f54271e260f6..7246f80e2a0e2 100644
--- a/sycl/source/detail/config.hpp
+++ b/sycl/source/detail/config.hpp
@@ -11,7 +11,7 @@
 #include <CL/sycl/backend_types.hpp>
 #include <CL/sycl/detail/defines.hpp>
 #include <CL/sycl/detail/device_filter.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <detail/global_handler.hpp>
 
diff --git a/sycl/source/detail/context_impl.cpp b/sycl/source/detail/context_impl.cpp
index 1ef5929adb766..620e9ee66da70 100644
--- a/sycl/source/detail/context_impl.cpp
+++ b/sycl/source/detail/context_impl.cpp
@@ -6,9 +6,9 @@
 //
 // ===--------------------------------------------------------------------=== //
 
+#include <CL/sycl/backend/cuda.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/cuda_definitions.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/exception.hpp>
 #include <CL/sycl/exception_list.hpp>
@@ -20,6 +20,7 @@
 #include <detail/context_impl.hpp>
 #include <detail/context_info.hpp>
 #include <detail/platform_impl.hpp>
+#include <pi/pi_cuda.h>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/context_impl.hpp b/sycl/source/detail/context_impl.hpp
index 967c4a6cffcbe..7fcebad5e855f 100644
--- a/sycl/source/detail/context_impl.hpp
+++ b/sycl/source/detail/context_impl.hpp
@@ -9,7 +9,7 @@
 #pragma once
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/exception_list.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/property_list.hpp>
diff --git a/sycl/source/detail/device_binary_image.cpp b/sycl/source/detail/device_binary_image.cpp
index c1ea2a347c061..6244c74eae5fa 100644
--- a/sycl/source/detail/device_binary_image.cpp
+++ b/sycl/source/detail/device_binary_image.cpp
@@ -6,7 +6,7 @@
 //
 //===----------------------------------------------------------------------===//
 
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 
 #include <memory>
 
diff --git a/sycl/source/detail/device_image_impl.hpp b/sycl/source/detail/device_image_impl.hpp
index 4be9ec4dfdd34..96bf6fadef443 100644
--- a/sycl/source/detail/device_image_impl.hpp
+++ b/sycl/source/detail/device_image_impl.hpp
@@ -10,14 +10,14 @@
 
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.h>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.h>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/kernel_bundle.hpp>
 #include <detail/context_impl.hpp>
 #include <detail/device_impl.hpp>
 #include <detail/kernel_id_impl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <detail/program_manager/program_manager.hpp>
 
 #include <algorithm>
diff --git a/sycl/source/detail/device_impl.hpp b/sycl/source/detail/device_impl.hpp
index 0e1381f933964..979ce1510e771 100644
--- a/sycl/source/detail/device_impl.hpp
+++ b/sycl/source/detail/device_impl.hpp
@@ -9,7 +9,7 @@
 #pragma once
 
 #include <CL/sycl/aspects.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/stl.hpp>
 #include <detail/device_info.hpp>
 #include <detail/platform_impl.hpp>
diff --git a/sycl/source/detail/device_info.hpp b/sycl/source/detail/device_info.hpp
index bf3eb0561ef7a..7f6ae7049f5eb 100644
--- a/sycl/source/detail/device_info.hpp
+++ b/sycl/source/detail/device_info.hpp
@@ -10,14 +10,14 @@
 #include <CL/sycl/detail/common_info.hpp>
 #include <CL/sycl/detail/defines.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/platform.hpp>
 #include <detail/device_impl.hpp>
 #include <detail/platform_impl.hpp>
 #include <detail/platform_util.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 #include <chrono>
 #include <thread>
diff --git a/sycl/source/detail/error_handling/enqueue_kernel.cpp b/sycl/source/detail/error_handling/enqueue_kernel.cpp
index 9cb804b1c0930..217659800e433 100644
--- a/sycl/source/detail/error_handling/enqueue_kernel.cpp
+++ b/sycl/source/detail/error_handling/enqueue_kernel.cpp
@@ -13,8 +13,8 @@
 #include "error_handling.hpp"
 
 #include <CL/sycl/backend_types.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/error_handling/error_handling.hpp b/sycl/source/detail/error_handling/error_handling.hpp
index 06bfe4cec173c..00bb3e132bc48 100644
--- a/sycl/source/detail/error_handling/error_handling.hpp
+++ b/sycl/source/detail/error_handling/error_handling.hpp
@@ -9,8 +9,8 @@
 #pragma once
 
 #include <CL/sycl/detail/cg.hpp>
-#include <CL/sycl/detail/pi.h>
 #include <detail/device_impl.hpp>
+#include <pi/pi.h>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/event_impl.cpp b/sycl/source/detail/event_impl.cpp
index f6d41c3878584..737cb65181593 100644
--- a/sycl/source/detail/event_impl.cpp
+++ b/sycl/source/detail/event_impl.cpp
@@ -9,7 +9,7 @@
 #include <CL/sycl/context.hpp>
 #include <detail/event_impl.hpp>
 #include <detail/event_info.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <detail/queue_impl.hpp>
 #include <detail/scheduler/scheduler.hpp>
 
diff --git a/sycl/source/detail/event_impl.hpp b/sycl/source/detail/event_impl.hpp
index 81e9e9b626356..75f5957f18cf7 100644
--- a/sycl/source/detail/event_impl.hpp
+++ b/sycl/source/detail/event_impl.hpp
@@ -10,10 +10,10 @@
 
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/host_profiling_info.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/stl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 #include <atomic>
 #include <cassert>
diff --git a/sycl/source/detail/event_info.hpp b/sycl/source/detail/event_info.hpp
index 62d4ed01c2947..03cf4e3d71792 100644
--- a/sycl/source/detail/event_info.hpp
+++ b/sycl/source/detail/event_info.hpp
@@ -11,7 +11,7 @@
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <detail/event_impl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/global_handler.cpp b/sycl/source/detail/global_handler.cpp
index 06cf90b3e11f9..39a7e9a6e84e9 100644
--- a/sycl/source/detail/global_handler.cpp
+++ b/sycl/source/detail/global_handler.cpp
@@ -7,13 +7,13 @@
 //===----------------------------------------------------------------------===//
 
 #include <CL/sycl/detail/device_filter.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/detail/spinlock.hpp>
 #include <detail/global_handler.hpp>
 #include <detail/platform_impl.hpp>
-#include <detail/plugin.hpp>
 #include <detail/program_manager/program_manager.hpp>
 #include <detail/scheduler/scheduler.hpp>
+#include <pi/plugin.hpp>
 
 #ifdef _WIN32
 #include <windows.h>
diff --git a/sycl/source/detail/kernel_bundle_impl.hpp b/sycl/source/detail/kernel_bundle_impl.hpp
index 6abc889b10b65..3cf4263b3cc8a 100644
--- a/sycl/source/detail/kernel_bundle_impl.hpp
+++ b/sycl/source/detail/kernel_bundle_impl.hpp
@@ -11,7 +11,7 @@
 #include <CL/sycl/backend_types.hpp>
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/kernel_bundle.hpp>
 #include <detail/device_image_impl.hpp>
diff --git a/sycl/source/detail/kernel_impl.hpp b/sycl/source/detail/kernel_impl.hpp
index a7c66e8f0e69b..8a18d7a7c930e 100644
--- a/sycl/source/detail/kernel_impl.hpp
+++ b/sycl/source/detail/kernel_impl.hpp
@@ -9,8 +9,8 @@
 #pragma once
 
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.h>
-#include <CL/sycl/detail/pi.hpp>
+#include <pi/pi.h>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/program.hpp>
diff --git a/sycl/source/detail/kernel_info.hpp b/sycl/source/detail/kernel_info.hpp
index 811137650c712..6334610599691 100644
--- a/sycl/source/detail/kernel_info.hpp
+++ b/sycl/source/detail/kernel_info.hpp
@@ -10,7 +10,7 @@
 
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/common_info.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 
diff --git a/sycl/source/detail/kernel_program_cache.cpp b/sycl/source/detail/kernel_program_cache.cpp
index 18b13f3fd589c..a6d80fe8a9e05 100644
--- a/sycl/source/detail/kernel_program_cache.cpp
+++ b/sycl/source/detail/kernel_program_cache.cpp
@@ -8,7 +8,7 @@
 
 #include <detail/context_impl.hpp>
 #include <detail/kernel_program_cache.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/kernel_program_cache.hpp b/sycl/source/detail/kernel_program_cache.hpp
index 73b7cd2f0ad4b..715465246e83e 100644
--- a/sycl/source/detail/kernel_program_cache.hpp
+++ b/sycl/source/detail/kernel_program_cache.hpp
@@ -11,7 +11,7 @@
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/locked.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/detail/util.hpp>
 #include <detail/platform_impl.hpp>
 
diff --git a/sycl/source/detail/online_compiler/online_compiler.cpp b/sycl/source/detail/online_compiler/online_compiler.cpp
index ca352c387b8a9..e88f2d9d8b191 100644
--- a/sycl/source/detail/online_compiler/online_compiler.cpp
+++ b/sycl/source/detail/online_compiler/online_compiler.cpp
@@ -8,7 +8,7 @@
 
 #include <CL/sycl/INTEL/online_compiler.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 
 #include <cstring>
 
diff --git a/sycl/source/detail/persistent_device_code_cache.cpp b/sycl/source/detail/persistent_device_code_cache.cpp
index 2f954ae658e3c..ae07ce5e53007 100644
--- a/sycl/source/detail/persistent_device_code_cache.cpp
+++ b/sycl/source/detail/persistent_device_code_cache.cpp
@@ -9,7 +9,7 @@
 #include <cstdio>
 #include <detail/device_impl.hpp>
 #include <detail/persistent_device_code_cache.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 #if defined(__SYCL_RT_OS_LINUX)
 #include <unistd.h>
diff --git a/sycl/source/detail/persistent_device_code_cache.hpp b/sycl/source/detail/persistent_device_code_cache.hpp
index d02ca5f03915e..b0414634464a5 100644
--- a/sycl/source/detail/persistent_device_code_cache.hpp
+++ b/sycl/source/detail/persistent_device_code_cache.hpp
@@ -10,7 +10,7 @@
 
 #include <CL/sycl/detail/device_binary_image.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/detail/util.hpp>
 #include <CL/sycl/device.hpp>
 #include <detail/config.hpp>
diff --git a/sycl/source/detail/platform_impl.cpp b/sycl/source/detail/platform_impl.cpp
index 1995990a06e89..bb37f5b90cd76 100644
--- a/sycl/source/detail/platform_impl.cpp
+++ b/sycl/source/detail/platform_impl.cpp
@@ -13,6 +13,7 @@
 #include <detail/global_handler.hpp>
 #include <detail/platform_impl.hpp>
 #include <detail/platform_info.hpp>
+#include <detail/plugin_sycl.hpp>
 
 #include <algorithm>
 #include <cstring>
diff --git a/sycl/source/detail/platform_impl.hpp b/sycl/source/detail/platform_impl.hpp
index 8af8874413a94..fbc21b1a3b070 100644
--- a/sycl/source/detail/platform_impl.hpp
+++ b/sycl/source/detail/platform_impl.hpp
@@ -8,11 +8,11 @@
 
 #pragma once
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/stl.hpp>
 #include <detail/platform_info.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/platform_info.hpp b/sycl/source/detail/platform_info.hpp
index 1ba1c970e8fe4..951d8ac8b95f8 100644
--- a/sycl/source/detail/platform_info.hpp
+++ b/sycl/source/detail/platform_info.hpp
@@ -9,9 +9,9 @@
 #pragma once
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/common_info.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/info/info_desc.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/detail/platform_util.cpp b/sycl/source/detail/platform_util.cpp
index f558131d52a68..52c5c7bf5fc7c 100644
--- a/sycl/source/detail/platform_util.cpp
+++ b/sycl/source/detail/platform_util.cpp
@@ -9,6 +9,7 @@
 #include <CL/sycl/detail/os_util.hpp>
 #include <CL/sycl/exception.hpp>
 #include <detail/platform_util.hpp>
+#include <pi/pi.h>
 
 #if defined(__SYCL_RT_OS_LINUX)
 #include <errno.h>
@@ -167,8 +168,8 @@ void PlatformUtil::prefetch(const char *Ptr, size_t NumBytes) {
   const char *PtrEnd = Ptr + NumBytes;
 
   // Set the pointer to the beginning of the current cache line.
-  Ptr = reinterpret_cast<const char *>(
-            reinterpret_cast<size_t>(Ptr) & CacheLineMask);
+  Ptr = reinterpret_cast<const char *>(reinterpret_cast<size_t>(Ptr) &
+                                       CacheLineMask);
   for (; Ptr < PtrEnd; Ptr += CacheLineSize) {
 #if defined(__SYCL_RT_OS_LINUX)
     __builtin_prefetch(Ptr);
diff --git a/sycl/source/detail/plugin_printers.hpp b/sycl/source/detail/plugin_printers.hpp
index b28dc24dcc472..2db8af0ce0441 100644
--- a/sycl/source/detail/plugin_printers.hpp
+++ b/sycl/source/detail/plugin_printers.hpp
@@ -10,7 +10,7 @@
 
 #pragma once
 
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 
 #include <type_traits>
 
diff --git a/sycl/source/detail/plugin_sycl.hpp b/sycl/source/detail/plugin_sycl.hpp
new file mode 100644
index 0000000000000..52d5b09bd91c5
--- /dev/null
+++ b/sycl/source/detail/plugin_sycl.hpp
@@ -0,0 +1,14 @@
+//==---------- plugin_sycl.hpp - SYCL wrapper for PI plugin ----*- C++ -*---==//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+// ===--------------------------------------------------------------------=== //
+
+#pragma once
+
+#include <CL/sycl/detail/defines.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <pi/plugin.hpp>
+
diff --git a/sycl/source/detail/program_impl.cpp b/sycl/source/detail/program_impl.cpp
index ec2393b99c421..706ba2b79f81b 100644
--- a/sycl/source/detail/program_impl.cpp
+++ b/sycl/source/detail/program_impl.cpp
@@ -8,13 +8,13 @@
 
 #include <CL/sycl/detail/common.hpp>
 #include <CL/sycl/detail/kernel_desc.hpp>
-#include <CL/sycl/detail/pi.h>
 #include <CL/sycl/kernel.hpp>
 #include <CL/sycl/property_list.hpp>
 #include <detail/config.hpp>
 #include <detail/kernel_impl.hpp>
 #include <detail/program_impl.hpp>
 #include <detail/spec_constant_impl.hpp>
+#include <pi/pi.h>
 
 #include <algorithm>
 #include <fstream>
diff --git a/sycl/source/detail/program_manager/program_manager.hpp b/sycl/source/detail/program_manager/program_manager.hpp
index 7a706700c9a2d..37ad35debecb7 100644
--- a/sycl/source/detail/program_manager/program_manager.hpp
+++ b/sycl/source/detail/program_manager/program_manager.hpp
@@ -11,7 +11,7 @@
 #include <CL/sycl/detail/device_binary_image.hpp>
 #include <CL/sycl/detail/export.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/detail/util.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/kernel_bundle.hpp>
diff --git a/sycl/source/detail/queue_impl.cpp b/sycl/source/detail/queue_impl.cpp
index bcbe28720ac56..a0e315f7344c0 100644
--- a/sycl/source/detail/queue_impl.cpp
+++ b/sycl/source/detail/queue_impl.cpp
@@ -8,7 +8,7 @@
 
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/memory_manager.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <detail/event_impl.hpp>
 #include <detail/queue_impl.hpp>
diff --git a/sycl/source/detail/queue_impl.hpp b/sycl/source/detail/queue_impl.hpp
index aea55006a6fba..fc3dba32b278a 100644
--- a/sycl/source/detail/queue_impl.hpp
+++ b/sycl/source/detail/queue_impl.hpp
@@ -21,7 +21,7 @@
 #include <detail/context_impl.hpp>
 #include <detail/device_impl.hpp>
 #include <detail/event_impl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <detail/scheduler/scheduler.hpp>
 #include <detail/thread_pool.hpp>
 
diff --git a/sycl/source/detail/scheduler/commands.cpp b/sycl/source/detail/scheduler/commands.cpp
index 5535e397b2006..54608907e453a 100644
--- a/sycl/source/detail/scheduler/commands.cpp
+++ b/sycl/source/detail/scheduler/commands.cpp
@@ -782,7 +782,6 @@ void AllocaCommand::printDot(std::ostream &Stream) const {
   Stream << " Link : " << this->MLinkedAllocaCmd << "\\n";
   Stream << "\"];" << std::endl;
 
-
   for (const auto &Dep : MDeps) {
     if (Dep.MDepCommand == nullptr)
       continue;
@@ -920,7 +919,6 @@ cl_int ReleaseCommand::enqueueImp() {
     // 3. Device alloca in the pair should be in active state in order to be
     //    correctly released.
 
-
     // There is no actual memory allocation if a host alloca command is created
     // being linked to a device allocation.
     SkipRelease |= CurAllocaIsHost && !MAllocaCmd->MIsLeaderAlloca;
@@ -2044,15 +2042,16 @@ cl_int ExecCGCommand::enqueueImp() {
       Plugin.call<PiApiKind::piEventsWait>(RawEvents.size(), &RawEvents[0]);
     }
     std::vector<interop_handler::ReqToMem> ReqMemObjs;
-    // Extract the Mem Objects for all Requirements, to ensure they are available if
-    // a user ask for them inside the interop task scope
-    const auto& HandlerReq = ExecInterop->MRequirements;
-    std::for_each(std::begin(HandlerReq), std::end(HandlerReq), [&](Requirement* Req) {
-      AllocaCommandBase *AllocaCmd = getAllocaForReq(Req);
-      auto MemArg = reinterpret_cast<pi_mem>(AllocaCmd->getMemAllocation());
-      interop_handler::ReqToMem ReqToMem = std::make_pair(Req, MemArg);
-      ReqMemObjs.emplace_back(ReqToMem);
-    });
+    // Extract the Mem Objects for all Requirements, to ensure they are
+    // available if a user ask for them inside the interop task scope
+    const auto &HandlerReq = ExecInterop->MRequirements;
+    std::for_each(
+        std::begin(HandlerReq), std::end(HandlerReq), [&](Requirement *Req) {
+          AllocaCommandBase *AllocaCmd = getAllocaForReq(Req);
+          auto MemArg = reinterpret_cast<pi_mem>(AllocaCmd->getMemAllocation());
+          interop_handler::ReqToMem ReqToMem = std::make_pair(Req, MemArg);
+          ReqMemObjs.emplace_back(ReqToMem);
+        });
 
     std::sort(std::begin(ReqMemObjs), std::end(ReqMemObjs));
     interop_handler InteropHandler(std::move(ReqMemObjs), MQueue);
diff --git a/sycl/source/detail/spec_constant_impl.cpp b/sycl/source/detail/spec_constant_impl.cpp
index 898fb584f07b7..080f11c19f925 100644
--- a/sycl/source/detail/spec_constant_impl.cpp
+++ b/sycl/source/detail/spec_constant_impl.cpp
@@ -9,9 +9,9 @@
 #include <detail/spec_constant_impl.hpp>
 
 #include <CL/sycl/detail/defines.hpp>
-#include <CL/sycl/detail/pi.h>
 #include <CL/sycl/detail/util.hpp>
 #include <CL/sycl/exception.hpp>
+#include <pi/pi.h>
 
 #include <cstring>
 #include <iostream>
diff --git a/sycl/source/detail/sycl_mem_obj_t.cpp b/sycl/source/detail/sycl_mem_obj_t.cpp
index 82cddfddb8b00..3aef4122523d0 100644
--- a/sycl/source/detail/sycl_mem_obj_t.cpp
+++ b/sycl/source/detail/sycl_mem_obj_t.cpp
@@ -10,7 +10,7 @@
 #include <CL/sycl/detail/sycl_mem_obj_t.hpp>
 #include <detail/context_impl.hpp>
 #include <detail/event_impl.hpp>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <detail/scheduler/scheduler.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
diff --git a/sycl/source/detail/usm/usm_impl.cpp b/sycl/source/detail/usm/usm_impl.cpp
index d6acee67293cf..5c78364adfbec 100644
--- a/sycl/source/detail/usm/usm_impl.cpp
+++ b/sycl/source/detail/usm/usm_impl.cpp
@@ -9,7 +9,7 @@
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/aligned_allocator.hpp>
 #include <CL/sycl/detail/os_util.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/device.hpp>
 #include <CL/sycl/usm.hpp>
 #include <detail/queue_impl.hpp>
@@ -194,7 +194,7 @@ void *aligned_alloc_host(size_t Alignment, size_t Size, const context &Ctxt) {
 
 void *aligned_alloc_host(size_t Alignment, size_t Size, const queue &Q) {
   return aligned_alloc_host(Alignment, Size, Q.get_context());
-}  
+}
 
 void *aligned_alloc_shared(size_t Alignment, size_t Size, const device &Dev,
                            const context &Ctxt) {
diff --git a/sycl/source/device.cpp b/sycl/source/device.cpp
index e824b5faba039..95ff30d5254a0 100644
--- a/sycl/source/device.cpp
+++ b/sycl/source/device.cpp
@@ -15,6 +15,7 @@
 #include <detail/config.hpp>
 #include <detail/device_impl.hpp>
 #include <detail/force_device.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/source/event.cpp b/sycl/source/event.cpp
index c8b94a5644b13..5fc3bfb7e12ae 100644
--- a/sycl/source/event.cpp
+++ b/sycl/source/event.cpp
@@ -8,7 +8,7 @@
 
 #include <CL/sycl/context.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/event.hpp>
 #include <CL/sycl/info/info_desc.hpp>
 #include <CL/sycl/stl.hpp>
diff --git a/sycl/source/interop_handler.cpp b/sycl/source/interop_handler.cpp
index f6fb55ad28120..b37ed26de282e 100644
--- a/sycl/source/interop_handler.cpp
+++ b/sycl/source/interop_handler.cpp
@@ -7,7 +7,7 @@
 //===----------------------------------------------------------------------===//
 
 #include <CL/sycl/detail/defines.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <CL/sycl/interop_handler.hpp>
 #include <detail/queue_impl.hpp>
 
diff --git a/sycl/source/kernel.cpp b/sycl/source/kernel.cpp
index 79ab595a1b845..9a60edca94608 100644
--- a/sycl/source/kernel.cpp
+++ b/sycl/source/kernel.cpp
@@ -7,7 +7,7 @@
 //===----------------------------------------------------------------------===//
 
 #include <CL/sycl/detail/export.hpp>
-#include <CL/sycl/detail/pi.h>
+#include <pi/pi.h>
 #include <CL/sycl/kernel.hpp>
 #include <CL/sycl/program.hpp>
 #include <detail/kernel_impl.hpp>
diff --git a/sycl/source/platform.cpp b/sycl/source/platform.cpp
index b570ff22b1ef9..60871bc86a59b 100644
--- a/sycl/source/platform.cpp
+++ b/sycl/source/platform.cpp
@@ -13,6 +13,7 @@
 #include <detail/backend_impl.hpp>
 #include <detail/force_device.hpp>
 #include <detail/platform_impl.hpp>
+#include <detail/plugin_sycl.hpp>
 
 __SYCL_INLINE_NAMESPACE(cl) {
 namespace sycl {
diff --git a/sycl/test/basic_tests/image_accessor_types.cpp b/sycl/test/basic_tests/image_accessor_types.cpp
index 5bcdc22357295..c7ad9726ef813 100644
--- a/sycl/test/basic_tests/image_accessor_types.cpp
+++ b/sycl/test/basic_tests/image_accessor_types.cpp
@@ -1,4 +1,4 @@
-// RUN: not %clangxx -fsyntax-only -std=c++17 %s -I %sycl_include/sycl 2>&1 | FileCheck %s
+// RUN: not %clangxx -fsyntax-only %s -fsycl -fsycl-targets=%sycl_triple 2>&1 | FileCheck %s
 #include <CL/sycl.hpp>
 #include <iostream>
 
diff --git a/sycl/test/basic_tests/vectors/ctad_fail.cpp b/sycl/test/basic_tests/vectors/ctad_fail.cpp
index bdae6b013e62c..efa79eb503e13 100644
--- a/sycl/test/basic_tests/vectors/ctad_fail.cpp
+++ b/sycl/test/basic_tests/vectors/ctad_fail.cpp
@@ -1,4 +1,4 @@
-// RUN: %clangxx -std=c++17 -fsyntax-only -Xclang -verify %s -I %sycl_include/sycl -Xclang -verify-ignore-unexpected
+// RUN: %clangxx -fsyntax-only -Xclang -verify %s -fsycl -fsycl-targets=%sycl_triple -Xclang -verify-ignore-unexpected
 //==--------------- ctad.cpp - SYCL vector CTAD fail test ------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
diff --git a/sycl/test/gdb/accessors.cpp b/sycl/test/gdb/accessors.cpp
index da7cc84ecb2ea..c093dfce364b5 100644
--- a/sycl/test/gdb/accessors.cpp
+++ b/sycl/test/gdb/accessors.cpp
@@ -1,4 +1,4 @@
-// RUN: %clangxx -c -fno-color-diagnostics -std=c++17 -I %sycl_include/sycl -Xclang -ast-dump %s | FileCheck %s
+// RUN: %clangxx -c -fno-color-diagnostics -std=c++17 -I %sycl_include -I %sycl_include/sycl -Xclang -ast-dump %s | FileCheck %s
 // UNSUPPORTED: windows
 #include <CL/sycl/accessor.hpp>
 
diff --git a/sycl/test/gdb/printers.cpp b/sycl/test/gdb/printers.cpp
index 58fda0db57034..1d8df22f3c10e 100644
--- a/sycl/test/gdb/printers.cpp
+++ b/sycl/test/gdb/printers.cpp
@@ -1,4 +1,4 @@
-// RUN: %clangxx -c -fno-color-diagnostics -std=c++17 -I %sycl_include/sycl -Xclang -ast-dump %s | FileCheck %s
+// RUN: %clangxx -c -fno-color-diagnostics -fsycl -fsycl-targets=%sycl_triple -Xclang -ast-dump %s | FileCheck %s
 // UNSUPPORTED: windows
 #include <CL/sycl/buffer.hpp>
 #include <CL/sycl/detail/array.hpp>
diff --git a/sycl/test/separate-compile/test.cpp b/sycl/test/separate-compile/test.cpp
index df97ae177d5d1..57799d9b05e61 100644
--- a/sycl/test/separate-compile/test.cpp
+++ b/sycl/test/separate-compile/test.cpp
@@ -7,13 +7,13 @@
 // >> host compilation...
 // Driver automatically adds -D_DLL and -D_MT on Windows with -fsycl.
 // Add those defines required for Windows and harmless for Linux.
-// RUN: %clangxx -D_DLL -D_MT -std=c++17 -include sycl_ihdr_a.h -g -c %s -o a.o -I %sycl_include/sycl -Wno-sycl-strict
+// RUN: %clangxx -D_DLL -D_MT -std=c++17 -include sycl_ihdr_a.h -g -c %s -o a.o -I %sycl_include -I %sycl_include/sycl -Wno-sycl-strict
 //
 // >> ---- compile src2
 // >> device compilation...
 // RUN: %clangxx -DB_CPP=1 -fsycl-device-only -Xclang -fsycl-int-header=sycl_ihdr_b.h %s -c -o b_kernel.bc -Wno-sycl-strict
 // >> host compilation...
-// RUN: %clangxx -DB_CPP=1 -D_DLL -D_MT -std=c++17 -include sycl_ihdr_b.h -g -c %s -o b.o -I %sycl_include/sycl -Wno-sycl-strict
+// RUN: %clangxx -DB_CPP=1 -D_DLL -D_MT -std=c++17 -include sycl_ihdr_b.h -g -c %s -o b.o -I %sycl_include -I %sycl_include/sycl -Wno-sycl-strict
 //
 // >> ---- bundle .o with .spv
 // >> run bundler
diff --git a/sycl/tools/sycl-ls/CMakeLists.txt b/sycl/tools/sycl-ls/CMakeLists.txt
index a409db2d79d5f..de3c566f57a32 100644
--- a/sycl/tools/sycl-ls/CMakeLists.txt
+++ b/sycl/tools/sycl-ls/CMakeLists.txt
@@ -1,6 +1,6 @@
 add_executable(sycl-ls sycl-ls.cpp)
 add_dependencies(sycl-ls sycl)
-target_include_directories(sycl-ls PRIVATE "${sycl_inc_dir}")
+target_include_directories(sycl-ls PRIVATE "${sycl_inc_dir}" "${pi_include_dir}")
 target_link_libraries(sycl-ls
   PRIVATE
     sycl
diff --git a/sycl/unittests/helpers/PiMock.hpp b/sycl/unittests/helpers/PiMock.hpp
index fa415a3b26f6c..06edd747b2df9 100644
--- a/sycl/unittests/helpers/PiMock.hpp
+++ b/sycl/unittests/helpers/PiMock.hpp
@@ -27,7 +27,7 @@
 
 #include <CL/sycl.hpp>
 #include <CL/sycl/detail/common.hpp>
-#include <CL/sycl/detail/pi.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <detail/platform_impl.hpp>
 
 #include <functional>
@@ -53,7 +53,7 @@ namespace RT = detail::pi;
                                                  decltype(&::api) FuncPtr) {   \
     MPlugin->PiFunctionTable.api = FuncPtr;                                    \
   }
-#include <CL/sycl/detail/pi.def>
+#include <pi/pi.def>
 #undef _PI_API
 
 /// The PiMock class wraps an instance of a SYCL platform class,
diff --git a/sycl/unittests/kernel-and-program/Cache.cpp b/sycl/unittests/kernel-and-program/Cache.cpp
index daf532fe293c6..0fb9e61fe2660 100644
--- a/sycl/unittests/kernel-and-program/Cache.cpp
+++ b/sycl/unittests/kernel-and-program/Cache.cpp
@@ -8,7 +8,7 @@
 
 #define SYCL2020_DISABLE_DEPRECATION_WARNINGS
 
-#include "CL/sycl/detail/pi.h"
+#include "CL/sycl/detail/pi_sycl.hpp"
 #include "detail/context_impl.hpp"
 #include "detail/kernel_program_cache.hpp"
 #include "detail/program_impl.hpp"
diff --git a/sycl/unittests/pi/BackendString.hpp b/sycl/unittests/pi/BackendString.hpp
index 7f051f5ab6790..6fe7d7dd2e92c 100644
--- a/sycl/unittests/pi/BackendString.hpp
+++ b/sycl/unittests/pi/BackendString.hpp
@@ -4,7 +4,7 @@
 
 #pragma once
 
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 
 namespace pi {
 inline const char *GetBackendString(cl::sycl::backend backend) {
diff --git a/sycl/unittests/pi/CMakeLists.txt b/sycl/unittests/pi/CMakeLists.txt
index 93a958850f9d8..1427b1353388f 100644
--- a/sycl/unittests/pi/CMakeLists.txt
+++ b/sycl/unittests/pi/CMakeLists.txt
@@ -9,7 +9,7 @@ add_sycl_unittest(PiTests OBJECT
 )
 
 add_dependencies(PiTests sycl)
-target_include_directories(PiTests PRIVATE SYSTEM ${sycl_inc_dir})
+target_include_directories(PiTests PRIVATE SYSTEM ${sycl_inc_dir} ${pi_include_dir})
 
 if(SYCL_BUILD_PI_CUDA)
     add_subdirectory(cuda)
diff --git a/sycl/unittests/pi/EnqueueMemTest.cpp b/sycl/unittests/pi/EnqueueMemTest.cpp
index 8abf016e5b322..7e42da1674f3c 100644
--- a/sycl/unittests/pi/EnqueueMemTest.cpp
+++ b/sycl/unittests/pi/EnqueueMemTest.cpp
@@ -7,8 +7,8 @@
 //===----------------------------------------------------------------------===//
 
 #include "TestGetPlugin.hpp"
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <gtest/gtest.h>
 
 using namespace cl::sycl;
diff --git a/sycl/unittests/pi/PlatformTest.cpp b/sycl/unittests/pi/PlatformTest.cpp
index c3d04721cc992..3e6383f3e0cf9 100644
--- a/sycl/unittests/pi/PlatformTest.cpp
+++ b/sycl/unittests/pi/PlatformTest.cpp
@@ -8,8 +8,8 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <gtest/gtest.h>
 #include <vector>
 
diff --git a/sycl/unittests/pi/TestGetPlugin.hpp b/sycl/unittests/pi/TestGetPlugin.hpp
index 6512b111f8123..02c95e066093f 100644
--- a/sycl/unittests/pi/TestGetPlugin.hpp
+++ b/sycl/unittests/pi/TestGetPlugin.hpp
@@ -6,7 +6,7 @@
 
 #include "BackendString.hpp"
 #include <algorithm>
-#include <detail/plugin.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <functional>
 
 namespace pi {
diff --git a/sycl/unittests/pi/cuda/CMakeLists.txt b/sycl/unittests/pi/cuda/CMakeLists.txt
index a2f4bd926a40a..abb12ed1a42ed 100644
--- a/sycl/unittests/pi/cuda/CMakeLists.txt
+++ b/sycl/unittests/pi/cuda/CMakeLists.txt
@@ -22,6 +22,7 @@ target_include_directories(PiCudaTests
     "../"
     "${sycl_inc_dir}/CL/sycl/detail/"
     "${sycl_inc_dir}"
+    "${pi_include_dir}"
     "${sycl_plugin_dir}/cuda/"
 )
 
diff --git a/sycl/unittests/pi/cuda/test_base_objects.cpp b/sycl/unittests/pi/cuda/test_base_objects.cpp
index 1ae64f981931c..0b969b448c4a2 100644
--- a/sycl/unittests/pi/cuda/test_base_objects.cpp
+++ b/sycl/unittests/pi/cuda/test_base_objects.cpp
@@ -12,9 +12,10 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/cuda_definitions.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/backend/cuda.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
+#include <pi/pi_cuda.h>
 #include <pi_cuda.hpp>
 #include <thread>
 
diff --git a/sycl/unittests/pi/cuda/test_commands.cpp b/sycl/unittests/pi/cuda/test_commands.cpp
index 3235391f93425..fe7f040701ba3 100644
--- a/sycl/unittests/pi/cuda/test_commands.cpp
+++ b/sycl/unittests/pi/cuda/test_commands.cpp
@@ -12,8 +12,8 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <pi_cuda.hpp>
 
 using namespace cl::sycl;
diff --git a/sycl/unittests/pi/cuda/test_device.cpp b/sycl/unittests/pi/cuda/test_device.cpp
index 7c8a5d756c3c7..c8f9996c69c20 100644
--- a/sycl/unittests/pi/cuda/test_device.cpp
+++ b/sycl/unittests/pi/cuda/test_device.cpp
@@ -12,8 +12,8 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <pi_cuda.hpp>
 
 using namespace cl::sycl;
diff --git a/sycl/unittests/pi/cuda/test_interop_get_native.cpp b/sycl/unittests/pi/cuda/test_interop_get_native.cpp
index 584f73ad45c00..c7de3f5f9a8f1 100644
--- a/sycl/unittests/pi/cuda/test_interop_get_native.cpp
+++ b/sycl/unittests/pi/cuda/test_interop_get_native.cpp
@@ -13,6 +13,7 @@
 #include <CL/sycl/backend/cuda.hpp>
 #include <cuda.h>
 #include <iostream>
+#include <pi_cuda.hpp>
 
 using namespace cl::sycl;
 
diff --git a/sycl/unittests/pi/cuda/test_kernels.cpp b/sycl/unittests/pi/cuda/test_kernels.cpp
index 0b57e7eb82790..6ddcb420a19fb 100644
--- a/sycl/unittests/pi/cuda/test_kernels.cpp
+++ b/sycl/unittests/pi/cuda/test_kernels.cpp
@@ -12,8 +12,8 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <pi_cuda.hpp>
 
 // PI CUDA kernels carry an additional argument for the implicit global offset.
diff --git a/sycl/unittests/pi/cuda/test_mem_obj.cpp b/sycl/unittests/pi/cuda/test_mem_obj.cpp
index cca3a43fc9a38..f467bdaea15ee 100644
--- a/sycl/unittests/pi/cuda/test_mem_obj.cpp
+++ b/sycl/unittests/pi/cuda/test_mem_obj.cpp
@@ -12,9 +12,9 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/cuda_definitions.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/backend/cuda.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
 #include <pi_cuda.hpp>
 
 using namespace cl::sycl;
diff --git a/sycl/unittests/pi/cuda/test_queue.cpp b/sycl/unittests/pi/cuda/test_queue.cpp
index 39ee2731df03a..fee7beafc56cc 100644
--- a/sycl/unittests/pi/cuda/test_queue.cpp
+++ b/sycl/unittests/pi/cuda/test_queue.cpp
@@ -12,9 +12,10 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/cuda_definitions.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+#include <CL/sycl/backend/cuda.hpp>
+#include <CL/sycl/detail/pi_sycl.hpp>
+#include <detail/plugin_sycl.hpp>
+#include <pi/pi_cuda.h>
 #include <pi_cuda.hpp>
 
 using namespace cl::sycl;
diff --git a/sycl/unittests/pi/cuda/test_sampler_properties.cpp b/sycl/unittests/pi/cuda/test_sampler_properties.cpp
index c4a19d8dc9e93..b3fa008d12976 100644
--- a/sycl/unittests/pi/cuda/test_sampler_properties.cpp
+++ b/sycl/unittests/pi/cuda/test_sampler_properties.cpp
@@ -8,9 +8,10 @@
 
 #include "TestGetPlugin.hpp"
 #include <CL/sycl.hpp>
-#include <CL/sycl/detail/pi.hpp>
-#include <detail/plugin.hpp>
+
+#include <CL/sycl/detail/pi_sycl.hpp>
 #include <gtest/gtest.h>
+#include <pi/plugin.hpp>
 #include <vector>
 
 namespace {