diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index 5c87f1d3e525..33ea389ee015 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -808,10 +808,8 @@ 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. */
@@ -819,8 +817,7 @@ void l2tp_recv_common(struct l2tp_session *session, struct sk_buff *skb,
 			offset = ntohs(*(__be16 *)ptr);
 			ptr += 2 + offset;
 		}
-	} else
-		ptr += session->offset;
+	}
 
 	offset = ptr - optr;
 	if (!pskb_may_pull(skb, offset))
@@ -1104,8 +1101,6 @@ 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;
 }
@@ -1779,7 +1774,7 @@ 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;
 	}
@@ -1830,7 +1825,6 @@ 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->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 9e2f1fda1b03..0a58c0754526 100644
--- a/net/l2tp/l2tp_core.h
+++ b/net/l2tp/l2tp_core.h
@@ -59,7 +59,6 @@ struct l2tp_session_cfg {
 	int			debug;		/* bitmask of debug message
 						 * categories */
 	u16			vlan_id;	/* VLAN pseudowire only */
-	u16			offset;		/* offset to payload */
 	u16			l2specific_len;	/* Layer 2 specific length */
 	u16			l2specific_type; /* Layer 2 specific type */
 	u8			cookie[8];	/* optional cookie */
@@ -86,8 +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 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 53bae54c4d6e..534cad03b9e9 100644
--- a/net/l2tp/l2tp_debugfs.c
+++ b/net/l2tp/l2tp_debugfs.c
@@ -180,8 +180,8 @@ 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 l2specific %hu/%hu\n",
-		   session->offset, session->l2specific_type, session->l2specific_len);
+	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",
 			   session->cookie[0], session->cookie[1],
diff --git a/net/l2tp/l2tp_netlink.c b/net/l2tp/l2tp_netlink.c
index c28223d8092b..001797ce4084 100644
--- a/net/l2tp/l2tp_netlink.c
+++ b/net/l2tp/l2tp_netlink.c
@@ -549,9 +549,6 @@ static int l2tp_nl_cmd_session_create(struct sk_buff *skb, struct genl_info *inf
 	}
 
 	if (tunnel->version > 2) {
-		if (info->attrs[L2TP_ATTR_OFFSET])
-			cfg.offset = nla_get_u16(info->attrs[L2TP_ATTR_OFFSET]);
-
 		if (info->attrs[L2TP_ATTR_DATA_SEQ])
 			cfg.data_seq = nla_get_u8(info->attrs[L2TP_ATTR_DATA_SEQ]);