The company promoting the plan to construct a Legoland theme in Dubai has offered to sell 20% of its ownership shares worth USD323 million in London. In an announcement, Merlin Entertainment said it would offer the IPO at the London Stock Exchange and the proceeds would be used to pay off debt.

Overall, Merlin operates 99 tourist attractions in 22 countries, with iconic brands suchs as Sea Life, Madame Tussauds, The Dungeons, The Eye Brand, Legoland Parks and Legoland Discovery Centers. It also operates other theme parks such as Alton Towers, Thorpe Park, Gardaland, Heide Park, Chessington World of Adventures and Warwick Castle.

Back in 2008, Merlin announced an alliance with Tatweer. At the time, Merlin was the world's second biggest tourist destination operator while the latter was a member of Dubai Holdings to create Legoland Dubailand.

In 2010, during the height of the financial crisis, the firm admitted through a statement, "Given the current situation in the region work on the project has been delayed but both Merlin and our local partners remain entirely committed to building a Legoland Park in Dubai."