iPad - AppleID set up - How Would Billing Work with a None IP Email Address??

[Rockinhippy]

I'm hoping someone can help as I'm trying to talk my very untechy elderly Dad, through setting up his new IPad over the phone from the other end of the country

I've tried to get him to set up an email account with TalkTalk who is their Internet Provider, so that any downloads would be billed that way as ours are with our own IP - but I was hoping Talk Talk would actually help him do this via the telephone, but they just haven't helped at all

I'm now wondering about setting it up with a different type of email address, I've set them up with hotmail in the past, but there are others, but as I've not done this before, I am wondering how that would work with them getting billed for app, books etc downloads??
Also are any of the other freeby email accounts better to use for AppleID set up??

TIA