| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 |
3.1%
|
| -7 | Not VAT eligible | 11 |
3.1%
|
| -6 | VAT refund not available | 31 |
8.6%
|
| 1 | Yes | 52 |
14.4%
|
| 2 | No | 255 |
70.8%
|