Replaced mine this week after its Audi service. Surprise, surprise another thing not included in their 'service plan'. Anyway, they quoted £48 to supply and fit but I bought the filter myself from ECP for £25 and spent 10 mins to fit. I have very little mechanical knowledge and it's quite easy.
Unclip Maf
Loosen the pipes from holders on airbox
Undo Torx Screws
Remove filter
Filter twists off, although after 5 mins of fighting thinking it was stuck there's a small tab which you need to press to release it.
Hoover out airbox
Replace via reverse.
Pics of mine, not sure if ever replaced and the car was on 76k so well overdue by the look of it!