diff --git a/level_zero/core/source/cmdlist/cmdlist_imp.cpp b/level_zero/core/source/cmdlist/cmdlist_imp.cpp
index e28e298638..73288a409d 100644
--- a/level_zero/core/source/cmdlist/cmdlist_imp.cpp
+++ b/level_zero/core/source/cmdlist/cmdlist_imp.cpp
@@ -54,21 +54,21 @@ ze_result_t CommandListImp::destroy() {
         getCsr(false)->waitForCompletionWithTimeout(NEO::WaitParams{false, false, false, timeoutMicroseconds}, getCsr(false)->peekTaskCount());
     }
 
-    auto flushCachesForDebugger = this->getDevice() && this->getDevice()->getL0Debugger() && this->getDevice()->getProductHelper().isDcFlushAllowed();
-    if (!isCopyOnly(false) &&
-        ((!isImmediateType() && this->stateBaseAddressTracking) || flushCachesForDebugger) &&
+    if (!isImmediateType() &&
+        !isCopyOnly(false) &&
+        this->stateBaseAddressTracking &&
         this->cmdListHeapAddressModel == NEO::HeapAddressModel::privateHeaps) {
 
         auto surfaceStateHeap = this->commandContainer.getIndirectHeap(NEO::HeapType::surfaceState);
+        if (surfaceStateHeap) {
+            auto heapAllocation = surfaceStateHeap->getGraphicsAllocation();
 
-        if (flushCachesForDebugger || surfaceStateHeap) {
             auto rootDeviceIndex = device->getRootDeviceIndex();
             auto &deviceEngines = device->getNEODevice()->getMemoryManager()->getRegisteredEngines(rootDeviceIndex);
             for (auto &engine : deviceEngines) {
                 if (NEO::EngineHelpers::isComputeEngine(engine.getEngineType())) {
                     auto contextId = engine.osContext->getContextId();
-                    if (engine.osContext->isInitialized() &&
-                        ((flushCachesForDebugger && engine.commandStreamReceiver->isDirectSubmissionEnabled()) || (surfaceStateHeap && surfaceStateHeap->getGraphicsAllocation()->isUsedByOsContext(contextId) && surfaceStateHeap->getGraphicsAllocation()->getTaskCount(contextId) > 0))) {
+                    if (heapAllocation->isUsedByOsContext(contextId) && engine.osContext->isInitialized() && heapAllocation->getTaskCount(contextId) > 0) {
                         engine.commandStreamReceiver->sendRenderStateCacheFlush();
                     }
                 }
diff --git a/level_zero/core/test/unit_tests/sources/debugger/test_l0_debugger_1.cpp b/level_zero/core/test/unit_tests/sources/debugger/test_l0_debugger_1.cpp
index 6f5263dd8c..be70dbea9f 100644
--- a/level_zero/core/test/unit_tests/sources/debugger/test_l0_debugger_1.cpp
+++ b/level_zero/core/test/unit_tests/sources/debugger/test_l0_debugger_1.cpp
@@ -14,7 +14,6 @@
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
 #include "shared/test/common/helpers/mock_product_helper_hw.h"
 #include "shared/test/common/helpers/raii_product_helper.h"
-#include "shared/test/common/libult/ult_command_stream_receiver.h"
 #include "shared/test/common/mocks/mock_bindless_heaps_helper.h"
 #include "shared/test/common/mocks/mock_gmm_helper.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
@@ -79,37 +78,6 @@ TEST_F(L0DebuggerTest, givenL0DebuggerWhenGettingStateSaveAreaHeaderThenValidSip
     EXPECT_EQ(expectedStateSaveAreaHeader, stateSaveAreaHeader);
 }
 
-HWTEST_F(L0DebuggerTest, givenL0DebuggerAndDirectSubmissionWhenDestroyCmdListThenFlushTagUpdateOnDcFlushPlatform) {
-    auto &engine = device->getNEODevice()->getDefaultEngine();
-    engine.osContext->ensureContextInitialized(false);
-    auto csr = reinterpret_cast<UltCommandStreamReceiver<FamilyType> *>(engine.commandStreamReceiver);
-    csr->directSubmissionAvailable = true;
-    csr->callBaseSendRenderStateCacheFlush = false;
-    csr->flushReturnValue = NEO::SubmissionStatus::success;
-
-    ze_result_t returnValue{};
-    L0::CommandList *commandList = L0::CommandList::create(productFamily, device, NEO::EngineGroupType::renderCompute, 0u, returnValue, false);
-    commandList->destroy();
-
-    if (device->getProductHelper().isDcFlushAllowed()) {
-        EXPECT_TRUE(csr->renderStateCacheFlushed);
-    } else {
-        EXPECT_FALSE(csr->renderStateCacheFlushed);
-    }
-}
-
-HWTEST_F(L0DebuggerTest, givenL0DebuggerWhenDestroyCmdListThenDoNotFlushTagUpdate) {
-    auto &engine = device->getNEODevice()->getDefaultEngine();
-    engine.osContext->ensureContextInitialized(false);
-    auto csr = reinterpret_cast<UltCommandStreamReceiver<FamilyType> *>(engine.commandStreamReceiver);
-
-    ze_result_t returnValue{};
-    L0::CommandList *commandList = L0::CommandList::create(productFamily, device, NEO::EngineGroupType::renderCompute, 0u, returnValue, false);
-    commandList->destroy();
-
-    EXPECT_FALSE(csr->renderStateCacheFlushed);
-}
-
 TEST_F(L0DebuggerTest, givenProgramDebuggingEnabledWhenDebuggerIsCreatedThenFusedEusAreDisabled) {
     EXPECT_TRUE(driverHandle->enableProgramDebugging == NEO::DebuggingMode::online);
     EXPECT_FALSE(neoDevice->getHardwareInfo().capabilityTable.fusedEuEnabled);