You could bake a heap of nice biscuits and package them in bright cellophane and tie it with a ribbon! I love getting goodies like that myself. Another idea you could buy a couple of picnic bars or cherry ripe and wrap them up in a bon bon style. Simple but lovely . It pays to know if they are allowed sweets in their diet. There are so many allergies around these days! Hope these suggestions might be helpful.

I saw in a shop window. They used old book pages to make a white
Christmas Tree and I was very impressed.

Buy a few cookie cutters, and put it wil a nicely typed poem on Christmas paper
CHRISTMAS COOKIE CUTTER

I made a plate of cookies to share with you this year
I thought it was a good way to share some Christmas cheer
They all looked really tasty so I thought I’d eat just one
And a little while later, I noticed there was none
So here’s my Christmas greeting and a cookie cutter too
So now you can make your own and maybe share a few

White christmas, ginger cookies, shortbread, fudge. Anything homemade wrapped up in a pretty cello bag along with a big bow looks fantastic.

You could do edible gifts like fudge or chrismas cookies etc.
You can make baking jar gifts.. You can find it online where you put all the ingredients in a jar and then place a gift tag with the recipe on it. If you google it you should be able to find some gifts online.

good one we did one year was electric soda, and fragrant oils like peppermint/ orange ect in a small jar with a picture drawn to go with it.
see if you can find out what smells the person getting the gift like the most.

bath salts, recipe on line, or dehydrate some of your garden foliage and make cards with thingslike 9 free hugs etc or even little notepads for shopping lists

I tend to use all my card credits that I collect throught the yr as exams amcal loyalty card. I was able to get both boys teachers presents $12:00 each and something for gran. Which they picked out. This way it cost me nothing really. Boys picked it out and they wrap it for you.
As I buy lots of medication throught out the yr and can collect points or do a buy 1 get 1 free offer.

Keychains are easy and cheap and people might even use them. Spotlight would be a good place to get supplies.

I received a beautiful gift last year from a friend. It was a jar filled in layers for a choc chip muffin. It also had a little wooden spoon on the outside. The recipe was also stuck to the jar, printed a bit fancy. It looked really lovely and when they were cooked were beautiful. You can adapt any recipe that takes dry ingredients. Also a gift for a child to give to an adult is a plaster of paris hand print, I used a small sized plastic plate and made up the plaster of paris – when it was drying we place some glitter and stars and diamontes, when it was dry we painted the hand, this is a timeless gift. Hope this helps a little bit.

I like the suggestions below. Also home made jams etc too. Look in the craft section of pintrest as they also had turning jam jars into candle holders which looked really good using scrap lace, leaves, string or wrapping paper.

Baked goods and recipe bases (hot chocolate, cookies etc) are great and budget friendly gifts!

I am thinking of attempting meringue christmas trees which would be fun, festive and cheap!

Mugs full of lollies.

How about seeds to be planted, with a cute little sentiment.