| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| -7 | Not VAT eligible | 52 |
14.5%
|
| -6 | VAT refund not available | 28 |
7.8%
|
| 1 | Yes | 78 |
21.8%
|
| 2 | No | 200 |
55.9%
|