If you have to tile all the way around the base including the small space between it and the wall strongly consider removing the toilet tiling around the toilet.
Vinyl floor around toilet vs under.
Sometimes a leaking toilet can damage floor coverings and underflooring without creating any obvious signs.
When you lay new sheet vinyl or vinyl tiles in the bathroom you need to remove the toilet and fit the vinyl around the flange which is the metal fitting.
Then the toilet is reset so the base covers the cuts around the drain.
The toilet has to be removed and the flooring cut to go around the floor drain.
Each tile bordering the flange must be cut and trimmed to fit.
See your hardware store for a flange extension kit.
In this video i show how to cut vinyl plank flooring around a toilet vinyl plank flooring is the going thing at the moment so jump on the trend and use these.
The only difficult part is fitting the tiles around the toilet base or flange.
Tiling around an installed toilet is easier if the base rests flush against the wall behind the toilet.
Since you re raising the level of the floor you ll likely need to raise the level of the flange that skirts the drain as well.
However tiling around an existing toilet may be preferable in some cases.
Discolored vinyl flooring near or under a toilet is unsightly but it can also indicate a problem such as a leaking toilet.