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.
Loose lay perimeter bond sheet vinyl can shift beneath the tile installation making it unsuitable as a base for ceramic tile.
To install ceramic tile over wood the wood surface must be structurally sound enough to support the weight of the tile.
With vinyl tile the possibility of shifting is also present.
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.
The ceramic tile institute of america recommends against using particleboard as a foundation for ceramic tile in flooring.
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.
Installing over wood.
The main caveat is that all vinyl formats call for a smooth subfloor including sheet vinyl vinyl tile and luxury vinyl planks and tiles.
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.