Yes please be careful about ingesting...cats get intestinal blockages very easily. Lily my cat has had her fair share...she was in the animal hospital for most of her first year of life for various reasons...the first when she was only 12 weeks and swallowed a twist tie that gave her a blockage. She almost died.
It's probably ok for him to play...but I would just watch him. What is it about them and toilet paper?
