its inbetween the front seats if you have the center console between them you have to use the button at the top at the back of the console slide the console back and there a trim at the bottom front of the console slide this forward and there it is if you have the rubber mat typ just lift it out and you'll see it.
S3LEE, March 2010
Dont know if it varies by engine type. For a 1.9D, 03 on. Check to rear of gear stick, centre consul.