| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
1.3%
|
| -7 | Not VAT eligible | 10 |
6.6%
|
| -6 | VAT refund not available | 4 |
2.6%
|
| 1 | Yes | 34 |
22.4%
|
| 2 | No | 102 |
67.1%
|