| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
0.8%
|
| -7 | Not VAT eligible | 3 |
1.2%
|
| -6 | VAT refund not available | 4 |
1.7%
|
| 1 | Yes | 87 |
36.1%
|
| 2 | No | 145 |
60.2%
|