Luxury vinyl plank flooring, commonly referred to be LVT (luxury vinyl tile) and LVP (luxury vinyl plank), is the most common type of clicking vinyl on the market. A luxury vinyl tile or plank is a waterproof floor that is easy to install and maintain. A luxury vinyl tile is usually affordable and the perfect option for budget projects, rental properties and residential projects.

Traditional luxury vinyl plank flooring, both LVT and LVP floors, are made with a synthetic material that is formed by mixing and melting polyvinyl chloride resins (PVC), white pigments, calcium carbonate, plasticizers, fungicide and UV stabilizers. These compounds are combined by using heat and pressure. The vinyl compound is then added to a backing layer.
Most SPC rigid core floors will have a layer of this vinyl attached to their specialized cores.