diff --git a/src/gpu/intel/sycl/compat.cpp b/src/gpu/intel/sycl/compat.cpp
index ce921c50156..70bf173bf2b 100644
--- a/src/gpu/intel/sycl/compat.cpp
+++ b/src/gpu/intel/sycl/compat.cpp
@@ -1,5 +1,5 @@
 /*******************************************************************************
-* Copyright 2021-2024 Intel Corporation
+* Copyright 2021-2025 Intel Corporation
 *
 * Licensed under the Apache License, Version 2.0 (the "License");
 * you may not use this file except in compliance with the License.
@@ -20,7 +20,7 @@
 #include "gpu/intel/utils.hpp"
 #include "oneapi/dnnl/dnnl_config.h"
 
-#include "gpu/intel/sycl/l0/level_zero/ze_api.h"
+#include "level_zero/ze_api.h"
 
 #if __has_include(<sycl/backend/opencl.hpp>)
 #include <sycl/backend/opencl.hpp>
diff --git a/src/gpu/intel/sycl/l0/level_zero/.clang-format b/src/gpu/intel/sycl/l0/level_zero/.clang-format
deleted file mode 100644
index 97ea8ecd951..00000000000
--- a/src/gpu/intel/sycl/l0/level_zero/.clang-format
+++ /dev/null
@@ -1,18 +0,0 @@
-#===============================================================================
-# Copyright 2022 Intel Corporation
-#
-# Licensed under the Apache License, Version 2.0 (the "License");
-# you may not use this file except in compliance with the License.
-# You may obtain a copy of the License at
-#
-#     http://www.apache.org/licenses/LICENSE-2.0
-#
-# Unless required by applicable law or agreed to in writing, software
-# distributed under the License is distributed on an "AS IS" BASIS,
-# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-# See the License for the specific language governing permissions and
-# limitations under the License.
-#===============================================================================
-
-DisableFormat : true
-SortIncludes:   false
diff --git a/src/gpu/intel/sycl/l0/utils.cpp b/src/gpu/intel/sycl/l0/utils.cpp
index f36717b668a..71887cf1c1e 100644
--- a/src/gpu/intel/sycl/l0/utils.cpp
+++ b/src/gpu/intel/sycl/l0/utils.cpp
@@ -29,8 +29,8 @@
 #error "Level Zero is supported on Linux and Windows only"
 #endif
 
-#include "gpu/intel/sycl/l0/level_zero/ze_api.h"
-#include "gpu/intel/sycl/l0/level_zero/ze_intel_gpu.h"
+#include "level_zero/ze_api.h"
+#include "level_zero/ze_intel_gpu.h"
 
 #if !defined(__SYCL_COMPILER_VERSION)
 #error "Unsupported compiler"
diff --git a/src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_api.h b/third_party/level_zero/layers/zel_tracing_api.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_api.h
rename to third_party/level_zero/layers/zel_tracing_api.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_ddi.h b/third_party/level_zero/layers/zel_tracing_ddi.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_ddi.h
rename to third_party/level_zero/layers/zel_tracing_ddi.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_register_cb.h b/third_party/level_zero/layers/zel_tracing_register_cb.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/layers/zel_tracing_register_cb.h
rename to third_party/level_zero/layers/zel_tracing_register_cb.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/loader/ze_loader.h b/third_party/level_zero/loader/ze_loader.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/loader/ze_loader.h
rename to third_party/level_zero/loader/ze_loader.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/ze.py b/third_party/level_zero/ze.py
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/ze.py
rename to third_party/level_zero/ze.py
diff --git a/src/gpu/intel/sycl/l0/level_zero/ze_api.h b/third_party/level_zero/ze_api.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/ze_api.h
rename to third_party/level_zero/ze_api.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/ze_ddi.h b/third_party/level_zero/ze_ddi.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/ze_ddi.h
rename to third_party/level_zero/ze_ddi.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/ze_intel_gpu.h b/third_party/level_zero/ze_intel_gpu.h
similarity index 99%
rename from src/gpu/intel/sycl/l0/level_zero/ze_intel_gpu.h
rename to third_party/level_zero/ze_intel_gpu.h
index 80a8698604f..a5d460d1b0b 100644
--- a/src/gpu/intel/sycl/l0/level_zero/ze_intel_gpu.h
+++ b/third_party/level_zero/ze_intel_gpu.h
@@ -8,8 +8,8 @@
 #ifndef _ZE_INTEL_GPU_H
 #define _ZE_INTEL_GPU_H
 
-#include "gpu/intel/sycl/l0/level_zero/ze_stypes.h"
-#include "gpu/intel/sycl/l0/level_zero/ze_api.h"
+#include "ze_stypes.h"
+#include "ze_api.h"
 
 #if defined(__cplusplus)
 #pragma once
diff --git a/src/gpu/intel/sycl/l0/level_zero/ze_stypes.h b/third_party/level_zero/ze_stypes.h
similarity index 97%
rename from src/gpu/intel/sycl/l0/level_zero/ze_stypes.h
rename to third_party/level_zero/ze_stypes.h
index 33b9f2f7739..4b02a04e2f1 100644
--- a/src/gpu/intel/sycl/l0/level_zero/ze_stypes.h
+++ b/third_party/level_zero/ze_stypes.h
@@ -8,7 +8,7 @@
 #ifndef _ZE_STYPES_H
 #define _ZE_STYPES_H
 
-#include "gpu/intel/sycl/l0/level_zero/ze_api.h"
+#include "ze_api.h"
 
 #define ZE_STRUCTURE_TYPE_PITCHED_ALLOC_DEVICE_EXP_PROPERTIES (ze_structure_type_t)0x0002001D
 #define ZE_STRUCTURE_TYPE_BINDLESS_IMAGE_EXP_DESC (ze_structure_type_t)0x0002001E
diff --git a/src/gpu/intel/sycl/l0/level_zero/zes.py b/third_party/level_zero/zes.py
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zes.py
rename to third_party/level_zero/zes.py
diff --git a/src/gpu/intel/sycl/l0/level_zero/zes_api.h b/third_party/level_zero/zes_api.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zes_api.h
rename to third_party/level_zero/zes_api.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/zes_ddi.h b/third_party/level_zero/zes_ddi.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zes_ddi.h
rename to third_party/level_zero/zes_ddi.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/zet.py b/third_party/level_zero/zet.py
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zet.py
rename to third_party/level_zero/zet.py
diff --git a/src/gpu/intel/sycl/l0/level_zero/zet_api.h b/third_party/level_zero/zet_api.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zet_api.h
rename to third_party/level_zero/zet_api.h
diff --git a/src/gpu/intel/sycl/l0/level_zero/zet_ddi.h b/third_party/level_zero/zet_ddi.h
similarity index 100%
rename from src/gpu/intel/sycl/l0/level_zero/zet_ddi.h
rename to third_party/level_zero/zet_ddi.h
diff --git a/third_party/ngen/ngen_level_zero.hpp b/third_party/ngen/ngen_level_zero.hpp
index 147b064881d..215d943565f 100644
--- a/third_party/ngen/ngen_level_zero.hpp
+++ b/third_party/ngen/ngen_level_zero.hpp
@@ -19,7 +19,7 @@
 
 #include "ngen_config.hpp"
 
-#include "gpu/intel/sycl/l0/level_zero/ze_api.h"
+#include "level_zero/ze_api.h"
 
 #if defined(__linux__)
 #include <dlfcn.h>