My dm especially stumps me every year - as she has a bday so close to Christmas too. Could do with some new inspiration.
In the past I have bought:
theatre tickets,
afternoon tea voucher,
magazine subscription,
pyjamas and slippers,
handbag,
laptop case / bag
perfume gift set
My mum loves to be 'showered' with gifts - so I usually buy one decent thing and several cheapies eg biography from poundland, kitchen things from B&M, pretty stationery from The Works etc.
Anyone else?