We spend £25 per parent, siblings & their husbands, and nephews. This was upped from £20 last year.
I spend £10 each on a friends 2 kids (will do it up to 18).
We do a secret santa on my mum's family side, for those who wish to do it. My mum set it up a couple of years ago, first year we didn't join in, but last year my daughter did. My dh has mentioned maybe joining in too this year. I think the going rate is £20.
Over the years, our 'buying for' list has reduced due to grandparents dying, I also stopped buying for an old school friend & her partner (a joint decision) as we were basically just posting the same old chocolates, biscuits, toiletries, alcohol, etc, to each other! The same got decided in January with an uncle & girlfriend on my dad's side.
So we're down to 4 parents, 2 sisters, 2 bill's, 3 nephews & friends 2 kids.
We buy for my daughter, spending £200 - £300. Me & dh have sometimes bought for each other, but have also not bothered some years.