Q: Hi have just set up iTunes account when trying to purchase music using a gift card it would like me to validate account as it has not been used before. It will not accept code of gift card it tells me that it is invalid or incorrect.

Unless the instructions on this page are followed when creating an account : Create an iTunes Store, App Store, or iBooks Store account without a credit card or other payment method.

then credit card details will need to be entered before the account can be used to download any item from the store.

If you are getting a prompt to review the account then you could see if this post by mountaingoatgirl lets you do so without needing to enter credit card details : https://discussions.apple.com/message/24303054#24303054

If not then you will need to enter your credit card details - you should be able to remove them after entering them.

For the iTunes gift card, if you are getting an 'invalid' or 'incorrect' message then was the card issued in the same country that you are in (and which you have on your account), and you've double-checked the code : If you can't redeem your iTunes Gift Card or code.

If you still can't redeem it then try contacting iTunes Support (you will probably need to give them images of the front and back of the card, and possibly its receipt) : http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page, then iTunes Cards And Codes