It seems that Sony advises against playing games on PlayStation VR for children of twelve years or younger. Samsung has set the same minimum age of at least thirteen years for the use of the Gear VR headset.
PlayStation VR is suitable for thirteen years and older
So far there is little mention of the minimum age children should have before they get to work with a virtual reality headset. Samsung has already set a minimum age. Children who are thirteen years of age may simply use the Gear VR goggles. And it seems that Oculus wants to set the same age limit for the Oculus Rift. Sony will also maintain this limit, it is clear from the release notes of the upcoming 3:50 firmware update for the PlayStation 4, the health and safety section.
In that section, the following can be to read.
The VR headset is not to be used by children under 12 years of age. Check what is around and remove barriers before use. Take measures to prevent pets, children or other obstacles from getting into the area before use. Some people may experience motion sickness, nausea, disorientation, blurred vision or other discomfort while viewing the contents of the virtual reality. If you experience any of these symptoms, stop use immediately and remove the VR headset.
Now this limit is established, it would be interesting to find out why the limit for the use of virtual reality headset is placed at thirteen. Hopefully, Sony supplies in the future an explanation for the minimum age.