Creating this tap will help to develop your child's knowledge and understanding of the world around them, and how things work - in this case, how water taps work. The activity will also help to improve their hand-eye coordination and fine motor skills as they carefully cut holes in the cardboard and then carefully fold some paper to create the handle and nozzle. The make is a bit fiddly in places, so you will need to be on hand to help your child.
How to extend the magic
Show your child some taps around your home. Explain that hot water can come through one tap, and cold water through another, although some taps are 'mixers' which means the hot and cold water gets mixed up and comes through a single tap. Let your child experiment with a cold tap - it could be the cold tap in your kitchen or perhaps an outside garden tap. Let them feel the strength of the water flow when the tap is fully on and then see if they reduce it to a dribble as they turn it off.