| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| -7 | Not VAT eligible | 112 |
21.6%
|
| -6 | VAT refund not available | 215 |
41.4%
|
| 1 | Yes | 59 |
11.4%
|
| 2 | No | 133 |
25.6%
|