| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 14 |
4.4%
|
| -7 | Not VAT eligible | 9 |
2.8%
|
| -6 | VAT refund not available | 2 |
0.6%
|
| 1 | Yes | 176 |
55%
|
| 2 | No | 119 |
37.2%
|