I think I have come up with a lovely gift set for a tea drinker (which will need to wait until I'm substantially wealthier, alas).
The art shown below is actually a tea towel. Isn't it lovely? I'd use it for wrapping paper.
Of course, you need a beautiful cup and plate duo:
Both of the above are from Bailey Doesn't Bark, a designer whom I've followed on etsy for some time. She has her own site now, filled with neat stuff.
Then you'll need a tea strainer. I like the Queen Anne's Lace Tea Strainer.
Finally, to make sure everything is well illuminated: the Etch Candle Holder, from Tom Dixon.
Edited to add a plate for displaying cookies or something, by LeiliDesign.