I have no ideas at all this year.
Both parents about to turn 80. Likely to move house & downsize this year, so no 'things'. Both fit as a fiddle, their main activity is digging the vegetable plots in their garden or making juice & chutney out of their apples.
No toiletries, perfume, or 'luxury' items.
They have more books than anyone else I have ever seen, and badly need to get rid of most of them.
DF likes sweet things and biscuits, but DM tells him (and me) off if I get them.
They barely drink, and don't drink coffee.
They like live comedy, opera and classical music, but there's nothing local to them which appeals at the moment.
Things which have gone down well before; wildlife camera; tickets to the opera in Warsaw + cheap flights (joint present with siblings); a falconry experience; theatre vouchers; adopt-a-word-for-a-year with a charity.
I offered DM a Kindle, but she sniffily said that the kind of books she likes won't be on Kindle, and I think she may be right. I proposed extra bright reading lights, but it went down badly.
Budget anywhere between £10-£100 for them both (I will rope in my siblings if it's over budget, and they would never regard a present as being too inexpensive).
So far I have got a cookery book & a photo calendar for DM's birthday in January.