You CANNOT use it towards the purchase of the dining plan, because it must be added BEFORE you arrive at Disney. You don't get the gift card until after you check into the resort. You can use the GC to pay for the tips & such that you acquire while on the dining plan, however. You can also use it to upgrade your park ticket from the base 5 day ticket to the park hopper option, the water park + more option, and even add additional days.