diff --git a/sycl/cmake/modules/UnifiedRuntimeTag.cmake b/sycl/cmake/modules/UnifiedRuntimeTag.cmake
index fc5327dc28d6e..a4c494620fc92 100644
--- a/sycl/cmake/modules/UnifiedRuntimeTag.cmake
+++ b/sycl/cmake/modules/UnifiedRuntimeTag.cmake
@@ -1,7 +1,7 @@
-# commit c94dbc8fa25f62b812a3db707b78f1c217b33bc3
-# Merge: 9ae8e65b 5bc8c925
+# commit 2eae687a4cf24ba02ee8e9ebb9552c1d392972ee
+# Merge: 1ba7f39a 2a081891
 # Author: Callum Fare <callum@codeplay.com>
-# Date:   Fri Nov 8 17:14:06 2024 +0000
-#     Merge pull request #2302 from callumfare/callum/revert_ur_2100
-#     Revert #2100 "Raise MSVC warning level from /W3 to /W4"
-set(UNIFIED_RUNTIME_TAG c94dbc8fa25f62b812a3db707b78f1c217b33bc3)
+# Date:   Mon Nov 11 13:35:24 2024 +0000
+#     Merge pull request #2112 from martygrant/martin/context-cts-spec-gap
+#     Improvements to align CTS and Spec for Context
+set(UNIFIED_RUNTIME_TAG 2eae687a4cf24ba02ee8e9ebb9552c1d392972ee)