Q: My daughters iPad has just been factory restored from the apple shop, she was on my iTunes account with her email address but now she is the correct age for her own account. We have started up the iPad and with trying to create her own with her own person

Hello spooner68,

Thank you for the details of the issue you are experiencing when trying to create an Apple ID for your daughter.  Because her email address is associated with your Apple ID, you are receiving the message that the email address is in use. 

To remedy this, you will have to first remove her email address from your account using steps 1-3 of the section titled "How to add an additional email address that is already associated with another Apple ID" in the article below and then attempt to create her Apple ID with her email address:

How to add an additional email address that is already associated with another Apple ID

If you have an email address that is already associated with another Apple ID, you may need to remove it from your other Apple ID before you can add it to your preferred Apple ID.

1. Sign in to My Apple ID with the Apple ID that has the email address already associated with it.
2. Find the email address that you want to move to your preferred Apple ID, then click Delete.
3. Click Save Changes, then click Sign Out at the top of the page.

You can find the full article here:

Apple ID: Associating and verifying email addresses with your Apple ID

http://support.apple.com/kb/HE68

Thank you for using Apple Support Communities.

Best,

Sheila M.