| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 8 |
6.1%
|
| -7 | Not VAT eligible | 5 |
3.8%
|
| -6 | VAT refund not available | 7 |
5.3%
|
| 1 | Yes | 27 |
20.5%
|
| 2 | No | 85 |
64.4%
|
| Sysmiss | 18 |