| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 |
4.4%
|
| -7 | Not VAT eligible | 14 |
12.3%
|
| -6 | VAT refund not available | 6 |
5.3%
|
| 1 | Yes | 29 |
25.4%
|
| 2 | No | 60 |
52.6%
|