Sim Costs
Firstly new simulators are around $20 million.
The reason that they are so expensive is that they are for all purposes real flight decks, that is the instrumentation is the same as the aircraft.
The big problem is utilisation. If they were running 24/7 365 days then the cost would be quite low, but they dont.
If they do eight hours a day, then you do not have to be einstein to work out the cost per hour.
Add to that the cost of an instructor who will get anything between $400 to $1,000 per day then you can see the bills mounting.
Mainteneance is another issue, if an FMC breaks down its going to cost $16,000 for a bench test and $1,000,000 for a replacement. All the bits on the sim are mega bucks (so treat them carefully !!)
Someone has to pay for all of this and if you want 40 hours for a type rating, it is doubtfull that you will get away with much under £500 per hour. Having said that, try it on the real aircraft at £10,000 per hour.
The CAA dont levy taxes. They charge around £15,000 a year to carry out the checks required for certification. Not that excessive when you see whats involved.