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Regarding one who must eat on Yom Kippur, one should definitely not make Kiddush as it’s a possible blessing in vain.
Magen Avraham, Mateh Efrayim, Shulchan Aruch of the Baal HaTanya, Chayei Adam, and R Akiva Eiger (end of OC 618)
When the Avnei Nezer, R Avraham Borenstein, was a little child, his father sent him home from shul on Yom Kippur to eat.
When the boy returned, his father asked him if he made kiddush.
The boy responded that he did not. His reasoning was as follows:
Since he’s a katan (minor), he is exempt from all mitzvos. He usually hears kiddush for chinuch (education/training purposes) for when he becomes bar mitzva. However, he doesn’t plan on eating on Yom Kippur so there is no need to practice Kiddush that day…