The disclosure provides an integrated circuit (IC) structure including a first spacer on a semiconductor fin adjacent a first portion of the gate structure, and having a first height above the semiconductor fin; a second spacer on the semiconductor fin adjacent the first spacer, such that the first spacer is horizontally between the first portion of the gate structure and a lower portion of the outer; and a gate cap positioned over the first portion of the gate structure and on the second spacer above the semiconductor fin. The gate cap defines an air gap horizontally between the first portion of the gate structure and an upper portion of the second spacer, and vertically between an upper surface of the first spacer and a lower surface of the gate cap.