Exhaust Like Noise 8P 1.6 BGU Engine

Looking for some expert help, my OH's A3 has developed a loud exhaust like noise, almost as if the exhaust is dragging on the ground, or a loose baffle, I've had a quick look under the vehicle and can't see anything obvious. The noise is worst in motion, but can be faintly heard at idle, loudest at the rear of the n/s wheel arch.

I've trawled the forum, and found this Strange Knocking Sound A3 1.6FSI, could this apply to the 8P, as the poster states Golf 4, Octavia 1 etc? 2004 1.6 Sport 74k miles.

Thanks for any replies.