Perspective drawing is typically taught when children are between eight and 14 years old, or between elementary and middle school. It is usually for children in grades 3-8.
When children are 8-10 years old, they begin to learn how things really look to the eye, as opposed to a one-dimensional drawing on paper. They are able to include details and overlapping objects in their drawings.
In perspective drawing, students learn about drawing something in two dimensions, where it is obvious what is near and far. A good starter project is drawing trees, where the tree stump, branches and leaves are up close while the background of the tree is far away.