It's a difficult question because like any passion, the technical level of understanding for gift giving is steep without hints. So here are some ideas that will not "break the bank".
1. A Book of Photographs by an important historical photographer. You pick the photographer, preferably one within the last 20 years. Why you ask? You learn so much from looking at bodies of work by gifted photographers. Believe me it really helps improve the "eye", puts "style" in perspective and should be studied. It is a great gift.
2. Any of the "how to" DVD's by Scott Kelby's Professional Photoshop Users/NAPP. Pick photoshop, lightroom, lighting, or any other subject and it will always be winner.
3. A one-on-one with William Neil. He lives in Oakhurst CA, is a protege of Ansel Adams, and worth spending the day with. He looks at your images, gives you tips, great experience for that photog loved one. He does the one-on-one in his studio.
4. Give him the gift of location? Wrap a letter that allows him to pick the next vaction destination with photography in mind. You go along, but will help him get that beautiful image(s). Sounds funny, but many photographers feel guilty spending time photographing or going to that special place towing the family off to some remote place.
5. Tell him or her, you would like one of their photographs for Xmas. Yep, ask for a gift, will make your photog loved one feel proud. It's recognition and important to all photographers.
6. Give the gift of a Light Workshops. Hal and Victoria always put on terrific workshops, and best yet, your photog loved one will learn something in beautiful Morro Bay.
7. Milk Duds! All good photographers love Milk Duds, it's a test. You can tell I have a weakness.
8. Give the gift of encouragement. Sounds odd but encouragement is a great gift, doesn't have to be wrapped, feels good, works well, and is always appreciated. Complements works hand in hand with encouragement.
9. Gift certificate to REI. Your photog can always find something useful at REI.
10. A good headlamp, always needed since most photographers begin early, and are out late. Lots to choose from and most work really well regardless of price.
So there you have some ideas not on the "normal photog list". If you want gear, check out an earlier blog and podcast on items for Xmas. HAPPY HOLIDAYS!!