A bit older than your Mum but I can honestly say when she says she doesn't need anything, she probably means it!
If she is comfortable financially, then she probably buys what she needs when she needs it.
I prefer things that can be used up. Depends on people's tastes but am guessing you know your Mum fairly well!
I'd appreciate:
gin
prosecco
a liqueur
a gift bag containing contents for a cocktail + recipe
chocolate (try not to eat it usually, doesn't have to be expensive, I love Thornton's and Lily O'Briens)
a voucher for a facial or massage.If you think she wouldn't get round to booking herself in, make her a voucher for 'a surprise', then book her in when you have arranged to meet up.
Agree re afternoon tea with my daughters!
A friend gave me a lovely Christmas plant arrangement, brought it a couple of weeks early so I could enjoy in the run up to Christmas.
Ditto Christmas decorations.
Does she have a coat/jacket lacking a well matched scarf / gloves?
I love cooking, a different cookery book always welcome and doesn't have to be new - browse charity shops or ebay
Another favourite gift was a set of herb seeds and plant pots.
I love candles, not everyone does but you know your Mum