Drum lessons for kids ages 8 through 12 can function as a way for them to not only learn the instrument but to develop patience, listening and motor skills. Conceptually, giving them drum exercises that don't involve a prior knowledge of reading music is a great way to go. Basic rock grooves, easy "all the way around the kit" fills, simple hand-to-hand warm ups at slow tempos, call and response fill playing (you play the fill and the child then sits down and plays it back to you on the same drums you used or on one drum, if that's more manageable.)
In addition to learning the instrument, kids taking drum lessons will give them a healthy place to expend their energy and a fun way to get a little physical activity in their day. Also, consistently working with the same teacher will let them build healthy relationships with adults outside of their school environment.
Keep in mind that kids may want their parents in the room during the lesson (which is an effective way for the teacher to develop a good relationship with the parent in order to help the child succeed in lessons).
Kids may only take a few lessons and decide to not continue, or they may have trouble focusing and concentrating during lessons. If this happens, have them get up from the drum kit, take a five-minute break and do "Stomp/Body Percussion" call and response games. This might help them regroup and refocus on the lesson. Also, kids that age don't need a lesson that's longer than 30 minutes; their attention span is not that of a teenage or adult drum student.
Practice habits for drum students ages 8 to 12 can be 15 minutes at the shorter end and 30 minutes at the longer end (the 12 year olds will usually be willing do this, the 8 year olds likely will not, nor do they need to at that age). The important thing is to make sure they're practicing at least three days a week or more. Parental support and a solid relationship between you and the parent is essential to helping that happen.
There are misconceptions that kids between the ages of 8 and 12 are too young for drum lessons but with the right teacher and teaching method, it's possible for them to learn musicianship and basic drum skills, allowing them to play with their friends, in school band or just bang away on the drums on their own and have fun making music.