Alton Towers is looking to cut 190 jobs after visitor numbers dropped sharply following the Smiler rollercoaster crash which seriously injured five people.
The theme park owner, Merlin Entertainment, announced a sharp drop in revenue last month following the accident in June.
Today the company said: "At the end of a very difficult year, Alton Towers Resort has confirmed a proposed restructure of the business to be completed in time for the opening of the new season in March 2016.
"Regretfully however, it may result in the loss of up to 190 salaried jobs across the resort.
"We anticipate some of these will be accounted for by a programme of non-replacement of existing vacancies, early retirement, redeployment elsewhere in the group, and voluntary redundancy.
"As soon as employee representatives have been appointed a consultation period will begin."
