Just because someone is receiving care funded by the council, it doesn’t mean they can’t make gifts to loved ones at Christmas …. but there are no specific guidelines regarding seasonal gifts.
The best approach is to apply common sense and for gifts to be proportionate to the individual’s overall wealth and part of a person’s usual behaviour - in other words something they have done previously.
The only time problems are likely to arise will be if the value is such that the gift could be viewed as a deliberate act of deprivation made with the intent of reducing the funds available to support care costs.