I've been making my own vegetarian food gift hampers for the past few years. They always go down well as the recipients always appreciate the thought and effort that has gone into making them.
Home made gifts are not only a great budget option, but are also an incarnation of the saying "It's the thought that counts". After all, how long does it take to pop into Boots and pick up 3 uninspiring gifts for the price of 2, compared to making a jar full of aromatic chutney and a box of mouthwatering chocolate truffles? Even Kirstie Allsopp's at it, and I'm sure she's not short of a penny or two!
Apple & pear chutney
Pickled onions/Pickled cabbage
Cherry & almond fudge