L2TP refers to the Layer 2 Tunneling Protocol, which is a protocol for VPN tunnels. Use this tag for questions about how to setup L2TP tunnels on Ubuntu, and for questions about good uses and limitations of the protocol.
In computer networking, Layer 2 Tunneling Protocol (L2TP) is a tunneling protocol used to support virtual private networks (VPNs) or as part of the delivery of services by ISPs. It uses encryption only for its own control messages, and does not provide any encryption or confidentiality of content by itself.
Reference: Layer 2 Tunneling Protocol