Replacing bathroom floor - best material?

We're going to completely refurbish the bathroom at our flat in London, bathroom suite, lighting, decorations, the lot. The floor is in a really manky state so it makes sense to replace that as well. What's the best material to use, it's a pretty small bathroom so cost isn't a big factor. Would waterproof/marine ply be the best thing to use (much better than even the best chipboard I would think) or would actual floorboards be better? It's going to have vinyl or tiles over it.
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When we did this, we used marine ply. We never had a problem desoite children splashing etc. Definitely not chipboard.
If you are going to tile it with ceramic tiles you are going to have to make the floor very strong. That may mean a small step up into the bathroom. Personally, I prefer vinyl.

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snipped-for-privacy@isbd.co.uk writes

We had our bathroom refurbished recently. The fitter laid ply over the manky floorboards and fixed it with screws at approx 6" centres in a grid pattern.

We went for tiles, having liked them in continental bathrooms. An advantage is that the main feed pipes from the CH boiler run under the bathroom floor (it's a small room) so the floor gets nice and warm. Had it not been for this, we would probably have chosen vinyl.
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