The reversing light switch connector is on the nearside above the driveshaft, but the switch itself is on the top of the gearbox on the offside, (the wiring loops over the top of the gearbox). the switch is a large diameter approx 3", black plastic topped and is quite difficult to remove.
It can be levered mine out with a flat bladed screwdriver. note the orientation when fitted as it needs to go back in the same position.
The switch is not adjustable and is accessed from above down the back of the engine. The part number is 01E 941 521 or 01E 941 521 A and in both instances it cost £9.65 inc. VAT in 2007 from VW dealers. The switch changed at chassis number wvwzzz3Bz(E or P)1450001 but the change is marked with an asterisk so the actual change point is vague as the cars were made in two different plants, Emden or Mosel, the E and P respectively in brackets in the above chassis number example.
ChicksFan, September 2009