Hi VK / Michi
The cut-off for free road tax was 1972, HOWEVER the Govt got so stung by hundreds of classics being brought out of garages / sheds and getting registered that they froze the year (it was meant to be a rolling 25 year anniversary thing) and closed it for future registrations. You now have to obtain a certificate of manufacture (registration number doesn't actually count now!) and jump through numerous hoops....and there's no guarantee of getting added to the exemption lists even then!
They have also just changed the laws ref MOT's and made it necessary for extra compliance checks to be passed - making things like over-wide wheel spacers pretty much illegal! You have to have extended arches as well now..... They are looking at making the test last 3 years, though!
The good news is the VW Jetta and Bora were on sale here, so apart from the wheel being all to crook the car should be fine! I believe one was a 'grey import', the other was the UK model.....
If the car was registered before 1st March 2001, then the tax would be £220 per year, at present. If first registered after that, it falls under the 'emissions' category grading, so you would have to have it registered and tested over here before 12 months is up, to get the correct rating!
And VK / Minx - Should I buy a hat??