PAWest Youth Soccer is requiring immediately, this new rules as it relates to heading, as follows:
Players in U-11 programs and younger shall not engage in heading, either in practices or in games. Referees should enforce these restrictions by age group according to the specified rules. Referees will not be assessing the age of individual players on the field; they will enforce the rules for the age group.
Punishment for deliberately heading in an U11 or younger game: When a player deliberately heads the ball in a game, an indirect free kick should be awarded to the opposing team from the spot of the offense. If the deliberate header occurs in the goal area, the indirect free kick should be taken on the goal area line at the point nearest to where the infringement occurred. If a player does not deliberately head the ball, then play should continue.
So there is no confusion, if a goal is scored by a player deliberately heading the ball into the goal, the correct decision by the referee is to, disallow the goal and restart with indirect free kick from point of header. There is no card to be given for this incident.
If there is an intentional header that prevents the ball from a goal scoring opportunity, the restart is an IFK. To be clear, Law 12 states that in order for it to be denying a goal scoring opportunity, it must be against an opponent. In this case, no opponent is involved and considered a technical offense and therefore an IFK.