| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 | 
                                    
                                    0%
                                 | 
| -7 | Not VAT eligible | 2 | 
                                    
                                    1.3%
                                 | 
| -6 | VAT refund not available | 13 | 
                                    
                                    8.7%
                                 | 
| 1 | Yes | 14 | 
                                    
                                    9.3%
                                 | 
| 2 | No | 121 | 
                                    
                                    80.7%
                                 |