Plaster does not need sealing with that distgusting 50-50 emulsion mix, if it is to be tiled on then.
Tile adhesive dosent like sticking to paint, so as I said before, new plaster only really has to be primed with acrylic primer if you are fixing the wall tiles with cement based adhesive onto plaster.
If using tubbed "ready mixed adhesive paste" like Bal white star onto plaster then you don't have to acrylic prime the plaster first, but you won't go wrong by priming it anyway.
Now on to the dreaded PVA.
I have taken this from a very useful post by
dhceramics When you treat a surface with PVA it partly soaks in and partly sits on the surface of the substrate much in the same way as wallpaper paste.
If PVA gets wet it becomes slightly live again, it doesn't completely return to it's liquid state but it becomes sticky.
When you spread tile adhesive onto the wall, the water in the adhesive makes the PVA live and stops the adhesive from penetrating the substrate and providing a mechanical grip. Basically your tiles, grout and adhesive are being held to the wall by a thin layer of PVA.
Most tile adhesive works by crystallising when it sets (some are slightly different such as epoxy based ones) but generally they all work the same way. Once the adhesive starts to set crystals from and expand into any imperfections in the substrate surface (at a microscopic level) to create a grip. PVA stops this process by creating a barrier between the substrate and the tile adhesive.
Ok so what's the difference between this and Ardex or BAL primer, well basically the tile manufacturers primers soak right in to the substrate and stop the sponge like "draw "effect but they don't coat the surface in any way, they are an impregnator as opposed to a barrier. They also stop a chemical reaction occurring between the cement based adhesive and a plaster substrate, a known problem know as "Ettringite failure"
I hope this clears up any misunderstandings.So only use PVA before tiling if the adhesive manufacturer specifies it in the instructions.
And I don't think many do.
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Forgot to add, that emulsion 50/50 with water should only be used when decorating, ie painting the plaster and not tiling it.