diff --git a/arch/powerpc/include/asm/preempt.h b/arch/powerpc/include/asm/preempt.h
deleted file mode 100644
index 000e2b9681f3..000000000000
--- a/arch/powerpc/include/asm/preempt.h
+++ /dev/null
@@ -1,16 +0,0 @@
-/* SPDX-License-Identifier: GPL-2.0 */
-#ifndef __ASM_POWERPC_PREEMPT_H
-#define __ASM_POWERPC_PREEMPT_H
-
-#include <asm-generic/preempt.h>
-
-#if defined(CONFIG_PREEMPT_DYNAMIC)
-#include <linux/jump_label.h>
-DECLARE_STATIC_KEY_TRUE(sk_dynamic_irqentry_exit_cond_resched);
-#define need_irq_preemption() \
-	(static_branch_unlikely(&sk_dynamic_irqentry_exit_cond_resched))
-#else
-#define need_irq_preemption()   (IS_ENABLED(CONFIG_PREEMPTION))
-#endif
-
-#endif /* __ASM_POWERPC_PREEMPT_H */
diff --git a/arch/powerpc/lib/vmx-helper.c b/arch/powerpc/lib/vmx-helper.c
index 57e897b60db8..cc9fb72cb4eb 100644
--- a/arch/powerpc/lib/vmx-helper.c
+++ b/arch/powerpc/lib/vmx-helper.c
@@ -46,7 +46,7 @@ int exit_vmx_usercopy(void)
 	 * set and we are preemptible. The hack here is to schedule a
 	 * decrementer to fire here and reschedule for us if necessary.
 	 */
-	if (need_irq_preemption() && need_resched())
+	if (need_resched())
 		set_dec(1);
 	return 0;
 }