Garden centre chain staff informed that customers are only to benefit from the cut if they complain.
According to recent reports, staff at the Dobbies chain have been told to try and "pacify" customers if they ask about the 2.5% VAT reduction and only offer them the discount if that fails.

A memo sent to till staff is said to have stated that, when dealing with a customer who is enquiring about the VAT cut, they should inform the shopper that Dobbies will be "running lots of promotions and price reductions".

If this does not work and the customer remains unhappy, staff are instructed to call the duty manager "immediately", who will then "take the customer away from the check-out area, if possible".

Customers will then be informed that reducing VAT on the garden centre's product range is "a very complex process" but that Dobbies is working with its software suppliers to resolve this.

In November, chancellor Alistair Darling cut the standard rate of VAT from 17.5 per cent to 15 per cent until the end of this year in an attempt to help boost spending. Ministers have urged shops to pass it on to consumers, but it is not compulsory to do so.

Dobbies, which operates 24 branches across the UK is one of the few retailers not to have passed the saving on to its customers.

A Dobbies representative said: "The purpose of the memo was to ensure that any customers who had concerns were given the opportunity to speak to a duty manager who could explain the reasons behind our decision."