[davepl]

New rubber is a good idea because kids won't spend their own money on safety things but then at least you know he's rolling on safe tires.

Wheels are too personal of a choice to buy for someone else unless you know specifically what they want.

If the windshield is cracked, new glass might be nice!

If he's handy and likes working on the stuff (and is responsible enough not to lose quality tools) then quality tools are good. I literally still have my first socket set that was given to me for my 16th birthday, though I'm missing one socket now!