what do you mean 40mm profile? the profile rating on tyres is not a measurement in units, its simply a proportion of how wide the tyres are. ie: the sidewall (profile) will be much bigger on tyre size 275/40/17 than it will on 205/40/17.
that being said, personally if i fitted 205 wide tyres (which im guessing you are), i wouldn't want to go lower than 40 profile.
but then again if i was you, i wouldnt be fitting anything bigger than 16's on an mk2 anyway
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