I was recently quoted £100 per hour of instruction on my own aircraft for the IR, and the company (who will remain nameless) said that this was due to the high cost of becoming an ATO
It has always been a requirement to hold an approval to conduct IR courses. There is little difference in cost between becoming an ATO and the former FTO. An IR initial approval costs £1227 and then £1141 per anum. Other course will attract similar fees.