diff --git a/llvm/lib/Transforms/Vectorize/LoopVectorize.cpp b/llvm/lib/Transforms/Vectorize/LoopVectorize.cpp
index 08e125eca591e..01fbb8ac2ac38 100644
--- a/llvm/lib/Transforms/Vectorize/LoopVectorize.cpp
+++ b/llvm/lib/Transforms/Vectorize/LoopVectorize.cpp
@@ -7467,6 +7467,16 @@ static bool planContainsAdditionalSimplifications(VPlan &Plan,
         }
         continue;
       }
+      // Unused FOR splices are removed by VPlan transforms, so the VPlan-based
+      // cost model won't cost it whilst the legacy will.
+      if (auto *FOR = dyn_cast<VPFirstOrderRecurrencePHIRecipe>(&R)) {
+        if (none_of(FOR->users(), [](VPUser *U) {
+              auto *VPI = dyn_cast<VPInstruction>(U);
+              return VPI && VPI->getOpcode() ==
+                                VPInstruction::FirstOrderRecurrenceSplice;
+            }))
+          return true;
+      }
       // The VPlan-based cost model is more accurate for partial reduction and
       // comparing against the legacy cost isn't desirable.
       if (isa<VPPartialReductionRecipe>(&R))
diff --git a/llvm/test/Transforms/LoopVectorize/X86/pr131359-dead-for-splice.ll b/llvm/test/Transforms/LoopVectorize/X86/pr131359-dead-for-splice.ll
new file mode 100644
index 0000000000000..bcfa212cf3644
--- /dev/null
+++ b/llvm/test/Transforms/LoopVectorize/X86/pr131359-dead-for-splice.ll
@@ -0,0 +1,100 @@
+; NOTE: Assertions have been autogenerated by utils/update_test_checks.py UTC_ARGS: --check-globals none --version 5
+; RUN: opt -p loop-vectorize -S %s | FileCheck %s
+
+; If a FOR isn't used the VPInstruction::FirstOrderRecurrenceSplice will be dead
+; and won't be costed in the VPlan cost model. Make sure we account for this
+; simplifcation in comparison to the legacy cost model.
+
+target triple = "x86_64"
+
+define void @no_use() {
+; CHECK-LABEL: define void @no_use() {
+; CHECK-NEXT:  [[ENTRY:.*]]:
+; CHECK-NEXT:    br i1 false, label %[[SCALAR_PH:.*]], label %[[VECTOR_PH:.*]]
+; CHECK:       [[VECTOR_PH]]:
+; CHECK-NEXT:    br label %[[VECTOR_BODY:.*]]
+; CHECK:       [[VECTOR_BODY]]:
+; CHECK-NEXT:    [[INDEX:%.*]] = phi i32 [ 0, %[[VECTOR_PH]] ], [ [[INDEX_NEXT:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[VECTOR_RECUR:%.*]] = phi <4 x i32> [ <i32 poison, i32 poison, i32 poison, i32 0>, %[[VECTOR_PH]] ], [ [[STEP_ADD:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[VEC_IND:%.*]] = phi <4 x i32> [ <i32 0, i32 1, i32 2, i32 3>, %[[VECTOR_PH]] ], [ [[VEC_IND_NEXT:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[STEP_ADD]] = add <4 x i32> [[VEC_IND]], splat (i32 4)
+; CHECK-NEXT:    [[INDEX_NEXT]] = add nuw i32 [[INDEX]], 8
+; CHECK-NEXT:    [[VEC_IND_NEXT]] = add <4 x i32> [[STEP_ADD]], splat (i32 4)
+; CHECK-NEXT:    [[TMP0:%.*]] = icmp eq i32 [[INDEX_NEXT]], 40
+; CHECK-NEXT:    br i1 [[TMP0]], label %[[MIDDLE_BLOCK:.*]], label %[[VECTOR_BODY]], !llvm.loop [[LOOP0:![0-9]+]]
+; CHECK:       [[MIDDLE_BLOCK]]:
+; CHECK-NEXT:    [[VECTOR_RECUR_EXTRACT:%.*]] = extractelement <4 x i32> [[STEP_ADD]], i32 3
+; CHECK-NEXT:    br i1 false, label %[[EXIT:.*]], label %[[SCALAR_PH]]
+; CHECK:       [[SCALAR_PH]]:
+; CHECK-NEXT:    [[SCALAR_RECUR_INIT:%.*]] = phi i32 [ [[VECTOR_RECUR_EXTRACT]], %[[MIDDLE_BLOCK]] ], [ 0, %[[ENTRY]] ]
+; CHECK-NEXT:    [[BC_RESUME_VAL:%.*]] = phi i32 [ 40, %[[MIDDLE_BLOCK]] ], [ 0, %[[ENTRY]] ]
+; CHECK-NEXT:    br label %[[LOOP:.*]]
+; CHECK:       [[LOOP]]:
+; CHECK-NEXT:    [[FOR:%.*]] = phi i32 [ [[SCALAR_RECUR_INIT]], %[[SCALAR_PH]] ], [ [[E_0_I:%.*]], %[[LOOP]] ]
+; CHECK-NEXT:    [[E_0_I]] = phi i32 [ [[BC_RESUME_VAL]], %[[SCALAR_PH]] ], [ [[INC_I:%.*]], %[[LOOP]] ]
+; CHECK-NEXT:    [[INC_I]] = add i32 [[E_0_I]], 1
+; CHECK-NEXT:    [[EXITCOND_NOT_I:%.*]] = icmp eq i32 [[E_0_I]], 43
+; CHECK-NEXT:    br i1 [[EXITCOND_NOT_I]], label %[[EXIT]], label %[[LOOP]], !llvm.loop [[LOOP3:![0-9]+]]
+; CHECK:       [[EXIT]]:
+; CHECK-NEXT:    ret void
+;
+entry:
+  br label %loop
+
+loop:
+  %for = phi i32 [ 0, %entry ], [ %iv, %loop ]
+  %iv = phi i32 [ 0, %entry ], [ %iv.next, %loop ]
+  %iv.next = add i32 %iv, 1
+  %exitcond.not.i = icmp eq i32 %iv, 43
+  br i1 %exitcond.not.i, label %exit, label %loop
+
+exit:
+  ret void
+}
+
+define void @dead_use() {
+; CHECK-LABEL: define void @dead_use() {
+; CHECK-NEXT:  [[ENTRY:.*]]:
+; CHECK-NEXT:    br i1 false, label %[[SCALAR_PH:.*]], label %[[VECTOR_PH:.*]]
+; CHECK:       [[VECTOR_PH]]:
+; CHECK-NEXT:    br label %[[VECTOR_BODY:.*]]
+; CHECK:       [[VECTOR_BODY]]:
+; CHECK-NEXT:    [[INDEX:%.*]] = phi i32 [ 0, %[[VECTOR_PH]] ], [ [[INDEX_NEXT:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[VECTOR_RECUR:%.*]] = phi <4 x i32> [ <i32 poison, i32 poison, i32 poison, i32 0>, %[[VECTOR_PH]] ], [ [[STEP_ADD:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[VEC_IND:%.*]] = phi <4 x i32> [ <i32 0, i32 1, i32 2, i32 3>, %[[VECTOR_PH]] ], [ [[VEC_IND_NEXT:%.*]], %[[VECTOR_BODY]] ]
+; CHECK-NEXT:    [[STEP_ADD]] = add <4 x i32> [[VEC_IND]], splat (i32 4)
+; CHECK-NEXT:    [[INDEX_NEXT]] = add nuw i32 [[INDEX]], 8
+; CHECK-NEXT:    [[VEC_IND_NEXT]] = add <4 x i32> [[STEP_ADD]], splat (i32 4)
+; CHECK-NEXT:    [[TMP0:%.*]] = icmp eq i32 [[INDEX_NEXT]], 40
+; CHECK-NEXT:    br i1 [[TMP0]], label %[[MIDDLE_BLOCK:.*]], label %[[VECTOR_BODY]], !llvm.loop [[LOOP4:![0-9]+]]
+; CHECK:       [[MIDDLE_BLOCK]]:
+; CHECK-NEXT:    [[VECTOR_RECUR_EXTRACT:%.*]] = extractelement <4 x i32> [[STEP_ADD]], i32 3
+; CHECK-NEXT:    br i1 false, label %[[EXIT:.*]], label %[[SCALAR_PH]]
+; CHECK:       [[SCALAR_PH]]:
+; CHECK-NEXT:    [[SCALAR_RECUR_INIT:%.*]] = phi i32 [ [[VECTOR_RECUR_EXTRACT]], %[[MIDDLE_BLOCK]] ], [ 0, %[[ENTRY]] ]
+; CHECK-NEXT:    [[BC_RESUME_VAL:%.*]] = phi i32 [ 40, %[[MIDDLE_BLOCK]] ], [ 0, %[[ENTRY]] ]
+; CHECK-NEXT:    br label %[[LOOP:.*]]
+; CHECK:       [[LOOP]]:
+; CHECK-NEXT:    [[D_0_I:%.*]] = phi i32 [ [[SCALAR_RECUR_INIT]], %[[SCALAR_PH]] ], [ [[E_0_I:%.*]], %[[LOOP]] ]
+; CHECK-NEXT:    [[E_0_I]] = phi i32 [ [[BC_RESUME_VAL]], %[[SCALAR_PH]] ], [ [[INC_I:%.*]], %[[LOOP]] ]
+; CHECK-NEXT:    [[DEAD:%.*]] = add i32 [[D_0_I]], 1
+; CHECK-NEXT:    [[INC_I]] = add i32 [[E_0_I]], 1
+; CHECK-NEXT:    [[EXITCOND_NOT_I:%.*]] = icmp eq i32 [[E_0_I]], 43
+; CHECK-NEXT:    br i1 [[EXITCOND_NOT_I]], label %[[EXIT]], label %[[LOOP]], !llvm.loop [[LOOP5:![0-9]+]]
+; CHECK:       [[EXIT]]:
+; CHECK-NEXT:    ret void
+;
+entry:
+  br label %loop
+
+loop:
+  %for = phi i32 [ 0, %entry ], [ %iv, %loop ]
+  %iv = phi i32 [ 0, %entry ], [ %iv.next, %loop ]
+  %dead = add i32 %for, 1
+  %iv.next = add i32 %iv, 1
+  %exitcond.not.i = icmp eq i32 %iv, 43
+  br i1 %exitcond.not.i, label %exit, label %loop
+
+exit:
+  ret void
+}