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An individual device can be used to create only three AppleID accounts. This is hard-coded in Apple’s back-end server infrastructure- and cannot be bypassed by the device. You can create another AppleID account, but not from a device that has already used its allocation.

This measure is intended to prevent account abuse.

How to create a new Apple ID – Apple Support

If you still need assistance, having followed the link to create a new AppleID, you might be best advised to contact Apple Support. The link to Contact Support is at top-right of this page.

Create the new AppleID on a different device and then you will

be able to use it on the iPad. There is a limit to the number of

AppleIDs that can be created on an individual device.