Families can now create Google accounts for children under the age of 13.
Google is making a play to capture the family market. Today it announced its new Family Link app, which lets parents create a Google account for their kids. This account is completely controlled by parents, so that means they can manage the apps their kids use, monitor how long they’re staring at their device, and set a designated “bedtime” for the screen. They can remotely lock it, too.
Source: Google built a new app so your kids can have a Google account, too – The Verge
It looks like the accounts are limited to Android use, and even then, only those running Android 7.0 (and certain machines running 6.0).