If you are thinking about installing vinyl tile over an existing vinyl tile floor, it is generally because you would like to save some time. This practice can be done, but you have to make sure that you do it right. If the existing layer of vinyl tile is installed on a concrete subfloor, it would generally be in your best interest to take up the tile. However, if it is installed on wood, you can apply new tiles over the top. If you do this, you should consider using underlayment or embossing over the existing tile before installing the new layer.