Finding the perfect gift doesn’t have to mean spending a fortune. In fact, there are countless gift options that are luxurious, thoughtful and under £100 that will make them feel truly special. Whether you’re celebrating Christmas, a birthday or simply want to show your appreciation, this curated selection of gifts blends elegance, style and quality — all without breaking the bank. From indulgent bath soaks that provide spa-like luxury at home to unique perfumes that leave a lasting impression, there’s something here for every taste and preference. This guide is here to help you choose the perfect gift that will put a smile on their face.