You know, I'm not going to vote, so I guess I'll never know what the answer is.

I probably would go for 'over the roll' if I ever gave the matter much thought. (In some hotels I've seen the ends very neatly folded under the paper to produce a nice, pointed downward arrow. Very neat.)

In practice, I just put the paper out, and it comes whichever way it comes. Kind of like flipping a coin, really.

Actually, now I think about it, while this house has toilet roll holders, my last place didn't, so I just put the rolls on their end within easy reach.

Chris

P.S. Edited to say that the poll caught my attention because of the TP in the title. 'Town planning'? I thought. Surely not!

Of course, it wasn't. But, hey, you got me here, so I thought I might as well answer.