A semiconductor structure is provided in which a via to buried power rail (VBPR) contact structure is present that has a via portion contacting a buried power rail and a non-via portion contacting a source/drain region of a first functional gate structure present in a first device region. A dielectric spacer structure including a base dielectric spacer and a replacement dielectric spacer is located between the VPBR contact structure and the first functional gate structure. The replacement dielectric spacer is composed of a gate cut trench dielectric material that is also present in a gate cut trench that is located between the first functional gate structure present in the first device region, and a second functional gate structure that is present in a second device region. The replacement dielectric spacer replaces a damaged region of a dielectric spacer that is originally present during VBPR formation.