Anyone can use the iTunes software. To open an account with the iTunes store the terms and conditions state:
This Service is available for individuals aged 13 years or older. If you are 13 or older but under the age of 18, you should review this Agreement with your parent or guardian to make sure that you and your parent or guardian understand it.
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To set up an iTunes account you need to be at least 13. Accounts opened between the ages of 13 and 18 require parental consent as you are entering into a legal contract. To purchase items from the iTunes store a bank account is required or an adult with an iTunes account can set up an allowance for a someone between ages 13-18 to use (See links below).
There isn't an age restriction on buying those, although you are supposed to be at least 13 years of age to create an iTunes account to begin with.
Buy a new itunes card
Either enter a valid credit card or buy a prepaid iTunes card.
You can buy iTunes gift cards at any store that sell them, including WalMart as an example. Then you redeem the gift card to your iTunes account. Next you view the items on the store and when you buy it is automatically setup to use your gift card (store credit) before your credit card or other payment method is used. If you did not have store credit, the system will charge your other payment method, for example Paypal, Click&Buy, Credit Card.
You buy an iTunes card with £15, £25 or £50 credit on and redeem it to top up your iTunes store account and then buy stuff from there. You have to have an iTunes account though.
well you can use itunes but you need a credit card for that or a itunes card is pretty easy just buy one at walmart