Many many thanks for your help my iPad is now showing that 8.7 GB of storage is being used instead of 32GB which of course means that I can use it again.
I turned off all I could and then chose every option to return to factory settings and then restored the iPad from my Mac. This is a process I have tried a few times without success. The only thing that I did differently was to choose the option not to reinstall apps. Whether this was the solution or not I know not, all I do know is that I would have given up without your help.
There is 1 other question I would like answered if you can.
If I go to Settings > General > iPad Storage then scroll to the bottom of that screen there is a category “On My iPad” I know it is for reviewing documents that are taking up a lot of space but to the right of this option there is a little wheel that revolves constantly, is that normal ?