| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 33 |
5.5%
|
| -7 | Not VAT eligible | 10 |
1.7%
|
| -6 | VAT refund not available | 49 |
8.1%
|
| 1 | Yes | 87 |
14.4%
|
| 2 | No | 425 |
70.4%
|
| Sysmiss | 18 |