The ceramic tile institute of america recommends against using particleboard as a foundation for ceramic tile in flooring.
Ceramic tile over pressboard and vinyl.
Installing over wood.
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.
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.
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.
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.
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.
With vinyl tile the possibility of shifting is also present.
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.