No, dont tile directly over chipboard, if you ever had even small leak you will have trouble. Get some sort of floor water proofing stuff, just ask in your local DIY store its quite a choice these days. I used "cementboard" from Wickes. "Cementboard" reinforced my floor, stoped movement, ideal base to stick tiles on, not afraid of water, cheap. Be aware that it will raise your floor by 12.5mm
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