Well I found it thanks to a local service dealer. The local FULL dealer told me a complete pack of lies and therefore I am glad the don't work on my car.
The Pollen filter for the Idea is located behind the glove box. Not the top one the one at the front without a door. You have to remove 4 torque screws . 3 are located inside the upper top roof of glove compartment and the final one is located right underneath near the bonnet release switch. The Panel comes away in one including part of the side panel near the gearstick. Also for everyones information lots of fuses are also behind this panel.
Nearly forgot you have to unclip a flap like pillar box shaped panel to remove the pollen filter, easy to see and easy to remove. Total time to complete everything 7 minutes. ( That was in the dark and raining!)
Poolie