This was my son's first drum set when he was four. It's long since been replaced with a full size kit and he's almost twelve. Never too early to think about Christmas.
Ooo awesome. The linked one is the same as what we got our nephew's. They got it around 2, they still have it and play it. So, 4 years and going strong on that one.
Not sure how big your kid is in terms of size, but this thing rocks! I'm a drummer and this set legit sounds good.