The misses got me a nexus 7 for Christmas 2012 I think,great unit and great battery life. Last year I got my mum the galaxy note and that two is a great unit. I think I paid around Â£125 for the note which is great value for money
Another vote for a Nexus 10. There should be a new version out soon as the existing one has been going for a bit now, think it came out in 2012, so possibly some reduced prices come Christmas on the existing version.
My mother, bless her, got me a v-tech laptop for Christmas all those years ago. It came with game cartridges including English and maths. The best of those being the typing game were you had to type the letters as they appeared before they got to the other side of the screen. Deadly!
My mate came over Christmas day to wish us all a happy Christmas and to see what presents I got. I showed him my v-tech and he was in the house for about 2 minutes before declaring that he was going home to play sonic on his master system.
I am still wiping a tear away now as I type (really really quickly I might add). Moral of the story, get them something they can have some fun on.