diff --git a/include/uapi/linux/l2tp.h b/include/uapi/linux/l2tp.h
index d6fee55dbded..f78eef4cc56a 100644
--- a/include/uapi/linux/l2tp.h
+++ b/include/uapi/linux/l2tp.h
@@ -94,7 +94,7 @@ enum {
 	L2TP_ATTR_NONE,			/* no data */
 	L2TP_ATTR_PW_TYPE,		/* u16, enum l2tp_pwtype */
 	L2TP_ATTR_ENCAP_TYPE,		/* u16, enum l2tp_encap_type */
-	L2TP_ATTR_OFFSET,		/* u16 */
+	L2TP_ATTR_OFFSET,		/* u16 (not used) */
 	L2TP_ATTR_DATA_SEQ,		/* u16 */
 	L2TP_ATTR_L2SPEC_TYPE,		/* u8, enum l2tp_l2spec_type */
 	L2TP_ATTR_L2SPEC_LEN,		/* u8, enum l2tp_l2spec_type */
@@ -127,7 +127,6 @@ enum {
 	L2TP_ATTR_UDP_ZERO_CSUM6_TX,	/* flag */
 	L2TP_ATTR_UDP_ZERO_CSUM6_RX,	/* flag */
 	L2TP_ATTR_PAD,
-	L2TP_ATTR_PEER_OFFSET,		/* u16 */
 	__L2TP_ATTR_MAX,
 };
 
diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index 6ff64717da1e..786cd7f6a5e8 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -780,10 +780,8 @@ void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 		}
 	}
 
-	/* Session data offset is handled differently for L2TPv2 and
-	 * L2TPv3. For L2TPv2, there is an optional 16-bit value in
-	 * the header. For L2TPv3, the offset is negotiated using AVPs
-	 * in the session setup control protocol.
+	/* Session data offset is defined only for L2TPv2 and is
+	 * indicated by an optional 16-bit value in the header.
 	 */
 	if (tunnel->version == L2TP_HDR_VER_2) {
 		/* If offset bit set, skip it. */
@@ -791,8 +789,7 @@ void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 			offset = ntohs(*(__be16 *)ptr);
 			ptr += 2 + offset;
 		}
-	} else
-		ptr += session->peer_offset;
+	}
 
 	offset = ptr - optr;
 	if (!pskb_may_pull(skb, offset))
@@ -1068,8 +1065,6 @@ static int l2tp_build_l2tpv3_header(struct l2tp_session *session, void *buf)
 		}
 		bufp += session->l2specific_len;
 	}
-	if (session->offset)
-		bufp += session->offset;
 
 	return bufp - optr;
 }
@@ -1734,7 +1729,7 @@ void l2tp_session_set_header_len(struct l2tp_session *session, int version)
 		if (session->send_seq)
 			session->hdr_len += 4;
 	} else {
-		session->hdr_len = 4 + session->cookie_len + session->l2specific_len + session->offset;
+		session->hdr_len = 4 + session->cookie_len + session->l2specific_len;
 		if (session->tunnel->encap == L2TP_ENCAPTYPE_UDP)
 			session->hdr_len += 4;
 	}
@@ -1784,8 +1779,6 @@ struct l2tp_session *l2tp_session_create(int priv_size, struct l2tp_tunnel *tunn
 			session->recv_seq = cfg->recv_seq;
 			session->lns_mode = cfg->lns_mode;
 			session->reorder_timeout = cfg->reorder_timeout;
-			session->offset = cfg->offset;
-			session->peer_offset = cfg->peer_offset;
 			session->l2specific_type = cfg->l2specific_type;
 			session->l2specific_len = cfg->l2specific_len;
 			session->cookie_len = cfg->cookie_len;
diff --git a/net/l2tp/l2tp_core.h b/net/l2tp/l2tp_core.h
index c6fe7cc42a05..c2e9bbd79b35 100644
--- a/net/l2tp/l2tp_core.h
+++ b/net/l2tp/l2tp_core.h
@@ -59,8 +59,6 @@ struct l2tp_session_cfg {
 	int			debug;		/* bitmask of debug message
 						 * categories */
 	u16			vlan_id;	/* VLAN pseudowire only */
-	u16			offset;		/* offset to tx payload */
-	u16			peer_offset;	/* offset to rx payload */
 	u16			l2specific_len;	/* Layer 2 specific length */
 	u16			l2specific_type; /* Layer 2 specific type */
 	u8			cookie[8];	/* optional cookie */
@@ -87,14 +85,6 @@ struct l2tp_session {
 	int			cookie_len;
 	u8			peer_cookie[8];
 	int			peer_cookie_len;
-	u16			offset;		/* offset from end of L2TP
-						 * header to beginning of
-						 * tx data
-						 */
-	u16			peer_offset;	/* offset from end of L2TP
-						 * header to beginning of
-						 * rx data
-						 */
 	u16			l2specific_len;
 	u16			l2specific_type;
 	u16			hdr_len;
diff --git a/net/l2tp/l2tp_debugfs.c b/net/l2tp/l2tp_debugfs.c
index 4cc30b38aba4..2c30587d1a14 100644
--- a/net/l2tp/l2tp_debugfs.c
+++ b/net/l2tp/l2tp_debugfs.c
@@ -180,8 +180,7 @@ static void l2tp_dfs_seq_session_show(struct seq_file *m, void *v)
 		   session->lns_mode ? "LNS" : "LAC",
 		   session->debug,
 		   jiffies_to_msecs(session->reorder_timeout));
-	seq_printf(m, "   offset %hu peer_offset %hu l2specific %hu/%hu\n",
-		   session->offset, session->peer_offset,
+	seq_printf(m, "   offset 0 l2specific %hu/%hu\n",
 		   session->l2specific_type, session->l2specific_len);
 	if (session->cookie_len) {
 		seq_printf(m, "   cookie %02x%02x%02x%02x",
@@ -229,8 +228,7 @@ static int l2tp_dfs_seq_show(struct seq_file *m, void *v)
 		seq_puts(m, " debug tx-pkts/bytes/errs rx-pkts/bytes/errs\n");
 		seq_puts(m, "  SESSION ID, peer ID, PWTYPE\n");
 		seq_puts(m, "   refcnt cnt\n");
-		seq_puts(m, "   offset OFFSET peer_offset OFFSET");
-		seq_puts(m, " l2specific TYPE/LEN\n");
+		seq_puts(m, "   offset OFFSET l2specific TYPE/LEN\n");
 		seq_puts(m, "   [ cookie ]\n");
 		seq_puts(m, "   [ peer cookie ]\n");
 		seq_puts(m, "   config mtu/mru/rcvseq/sendseq/dataseq/lns debug reorderto\n");
diff --git a/net/l2tp/l2tp_netlink.c b/net/l2tp/l2tp_netlink.c
index d7d4d7a7a54d..e1ca29f79821 100644
--- a/net/l2tp/l2tp_netlink.c
+++ b/net/l2tp/l2tp_netlink.c
@@ -547,25 +547,6 @@ static int l2tp_nl_cmd_session_create(struct sk_buff *skb, struct genl_info *inf
 	}
 
 	if (tunnel->version > 2) {
-		if (info->attrs[L2TP_ATTR_PEER_OFFSET]) {
-			struct nlattr *peer_offset;
-
-			peer_offset = info->attrs[L2TP_ATTR_PEER_OFFSET];
-			cfg.peer_offset = nla_get_u16(peer_offset);
-		}
-
-		if (info->attrs[L2TP_ATTR_OFFSET]) {
-			cfg.offset = nla_get_u16(info->attrs[L2TP_ATTR_OFFSET]);
-
-			/* in order to maintain compatibility with older
-			 * versions where offset was used for both tx and
-			 * rx side, update rx side with offset if peer_offset
-			 * is not provided by userspace
-			 */
-			if (!info->attrs[L2TP_ATTR_PEER_OFFSET])
-				cfg.peer_offset = cfg.offset;
-		}
-
 		if (info->attrs[L2TP_ATTR_DATA_SEQ])
 			cfg.data_seq = nla_get_u8(info->attrs[L2TP_ATTR_DATA_SEQ]);
 
@@ -777,10 +758,6 @@ static int l2tp_nl_session_send(struct sk_buff *skb, u32 portid, u32 seq, int fl
 
 	if ((session->ifname[0] &&
 	     nla_put_string(skb, L2TP_ATTR_IFNAME, session->ifname)) ||
-	    (session->offset &&
-	     nla_put_u16(skb, L2TP_ATTR_OFFSET, session->offset)) ||
-	    (session->peer_offset &&
-	     nla_put_u16(skb, L2TP_ATTR_PEER_OFFSET, session->peer_offset)) ||
 	    (session->cookie_len &&
 	     nla_put(skb, L2TP_ATTR_COOKIE, session->cookie_len,
 		     &session->cookie[0])) ||
@@ -921,7 +898,6 @@ static const struct nla_policy l2tp_nl_policy[L2TP_ATTR_MAX + 1] = {
 	[L2TP_ATTR_PW_TYPE]		= { .type = NLA_U16, },
 	[L2TP_ATTR_ENCAP_TYPE]		= { .type = NLA_U16, },
 	[L2TP_ATTR_OFFSET]		= { .type = NLA_U16, },
-	[L2TP_ATTR_PEER_OFFSET]		= { .type = NLA_U16, },
 	[L2TP_ATTR_DATA_SEQ]		= { .type = NLA_U8, },
 	[L2TP_ATTR_L2SPEC_TYPE]		= { .type = NLA_U8, },
 	[L2TP_ATTR_L2SPEC_LEN]		= { .type = NLA_U8, },