lvt is an industry term, not a standard, for vinyl that realistically mimics the appearance of natural materials with an added layer to improve wear and performance. the extra layer of protection is usually a heavy film covered with a uv-cured urethane that makes it scuff, stain and scratch resistant. sometimes the term "luxury vinyl tile" is reserved for products that mimic stone and ceramic whereas the term "luxury vinyl plank" is used for products that mimic wood.