Ali,
It will have a lot to do with the soundness of the stud-work you are fixing the plywood to. 12mm should be perfectly adequate if fixed at 12" centres with screws to the strudwork.
If you experience any give in the plywood you should move up to the 18mm, as the tiles could simply pop off the wall if anyone leans against it.
If the give is in the stud-work (check before fixing the 12mm ply) pack out the studs or add additional noggins to brace the timbers to prevent movement.
A lot has to do with the substrate you are fixing to.