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There are lots of things that are different between kids and adults
Such as the type and frequency of bike crashes. Assuming we're talking small children who are not playing in traffic, they're going to topple off at low speed - exactly what cycle helmets are designed to mitigate. Sober adults tend to do that much less, but they get hit by fast moving lumps of steel, on which helmets have little effect.
gbj_tester-
Sustrans suggests four other causes, including slipping on roads and colliding with non-moving lumps.. Actually found it unsurprising that cyclists as a group make up the largest number of hospital admissions.
Don't exactly have an agenda (would far rather ride without my helmet than with it) but have come off the bike enough times in a non-collision incident (I would admit to not being most adept of cyclists but I don't think my bike handling sucks either) to think the helmet is worth wearing, and am genuinely interested as to why people would think otherwise.
youClown
Edited* Kids in the UK are not required to wear one. I don't wear one when riding with my kid (the kid does). There are lots of things that are different between kids and adults, It's not fair, it's just the way it is. I just explain it that way.