Hearing protection for children at motor sport events is vitally important. After the age of 12 hearing slowly degrades naturally , with some help from iPods, Rattle guns, traffic, ex-wives and other noise generating devices, until you become an old fart that says" what you say'n young man?" So you don't want to hasten the process. I agree with Soren, get some Peltors and get them hi-viz so you don't lose the little fella. I order them for the crew at work and they are the biz.
Peltor range