Reading to your child from a young age will enhance their chances of learning to love books and stories. Reading creates a special time to talk about the pictures and develop skills to aid learning. 
Children have diverse abilities and as a parent or carer, you will know instinctively if the chosen book is suitable by their response. If they are fidgety or not really paying attention, try to find something that interests them. 
No words, or single word picture books are a good starting point. Children love tactile pages, sounds, scents and lift-up flaps which all encourage interaction. Simple rhymes and repetitive language enable children to join in reading with you. Most importantly, reading should be an enjoyable and fun experience for adults and children alike.
When your child is around 2/3 years of age asking questions will enable them to interact and understand. A child has to understand before he can read or the point and enjoyment of reading is lost. Start by pointing to pictures and ask “What is that?” “Can you see…?” “Where is the…?” 
Predicting what the book might be about by looking at the front cover encourages thought processes. “Does the dog look happy?” “What do you think will happen?”
As you read, look for the emotions of the characters. Happy sad, frightened, sorry, etc. Ask “Have you ever felt like that?” 
When you finish the story, ask which bit they liked, or didn’t like, and why. Was their prediction correct? Which part of the story was their favourite? 
Using these ideas will increase understanding and promote reading skills for later on.
When your child is young try to choose wipe-able, board or plastic books. You will know when your child is ready to learn the importance of looking after paper books. They need to learn the difference between colouring books and reading books. Also, how to be careful when turning pages. Once this is established, the best place to keep books is at a level the child can reach for themselves.
Try to lead by example. Even if you are not an avid reader, pick up a magazine, a cookery book or a newspaper for a few minutes every day. A child who sees his parents read will want to follow their lead. If there is a suitable, child-friendly picture in whatever you’re reading, show it to your child and share what the story is about. 
A trip to the library is always an asset to reading where a child can choose a book to borrow for themselves.
These are just a few ideas to encourage a love of stories and books. Take the time to read to your child and watch them reap the rewards. Reading should be fun and small steps are always the best. Remember every child is an individual. There is no right or wrong time to read. Enjoy!