While standard sheet vinyl that is well bonded usually makes an acceptable base for ceramic tile that s not true of all forms of resilient flooring.
Ceramic tile over pressboard and vinyl.
To install ceramic tile over wood the wood surface must be structurally sound enough to support the weight of the tile.
The main caveat is that all vinyl formats call for a smooth subfloor including sheet vinyl vinyl tile and luxury vinyl planks and tiles.
Chipboard cushioned vinyl flooring particle boards of any type oriented strand board osb interior grade plywood tongue and groove planking and hardwood floors are unsuitable substrates for direct installation of ceramic tile.
Over time the vinyl will sink or be pressed down into the contour of these depressions telescoping the grout joints from the ceramic tile installation all the way up through the vinyl tiles.
Once the tile is leveled off your next step is to remove the toilet so that the floor can be laid under it not cut around it.
Next if the tile s joints are deep you ll want regrout them to bring them flush with the tile so that the lines won t telegraph show through the vinyl floor.
Over time the likelihood of problems arising from such installation are far higher than if you use a substrate such as concrete which is recommended.
The ceramic tile institute of america recommends against using particleboard as a foundation for ceramic tile in flooring.
If the grout lines in the ceramic tile are deep you ll see and feel them under sheet flooring and if you choose to install preglued vinyl tiles they won t stick.