The Disney Dining Plan is a prepaid meal package that guests staying at Walt Disney World hotels can purchase to receive discounts of up to 30% on food in the complex. It was first introduced in 2005 and has developed in complexity over time, so there are now many different plan forms. The Disney Dining Plan allows guests to eat at park restaurants without needing to have cash on their persons. The plan does now include alcoholic beverages but not gratuities. More than 100 Walt Disney World restaurants accept the plan. The plan is particularly cost-effective for families who intend to eat many meals at sit-down restaurants or character dining restaurants. However, to get the most value when using the plan, families must be mindful when using their Dining Plan Credits otherwise they may risk spending more than if they ordered the same food but paid out of pocket.