Currently there is no mechanism to gift ESO plus. The support website recommends buying a game time card and sending it to your friend, but on PC no game time cards are available! This means that there is absolutely no mechanism to share ESO plus with a friend!

This seems like an unfortunate oversight for ZOS, as obviously I would be willing to spend nearly twice as much money, if only I were given the opportunity! While I know not everyone would take advantage of this, I think enough people would that it would pay for itself. This is a game meant to be played with friends, and I would like to give my friends gifts related to the game.

It could be something as simple as producing PC game time cards again, since that mechanism already exists and would work fine for this. Such an answer would be basically free to ZOS, while potentially earning them money. Even if a new gifting system had to be set up for security reasons, this could still be a net positive for ZOS, as it would allow both ESO plus time and gifts of crowns from those of us who are more fortunate, to those of us who cannot afford it.