Hebrews 1:10 is definitely about the Son and not the Father.
It would be foolish to apply the context of the whole chapter as a reference to God, as if we needed to be told that the Father was greater than the angels, etc.
The writer’s use of the LXX of Ps 102, instead of the Hebrew text, is key because it introduces another figure who is also called “lord.”
(And we know from the textus classicus that the Bible is a story about 2 Lords, Yahweh and adoni, one is God and the other is not God: Psalm 110:1.)
So now the question should be: Which creation is Heb. 1:10 a reference to?
The writer reinterprets the OT passage of Ps 102, referring to the Genesis creation by Yahweh, to a new-Millennium creation “about His Son.” After all, it’s “the world to come that we are talking about.” Heb. 2:5. The belief in someone else apart from Yahweh as “creator” (of a new creation) can be found in Isa 51:16 (see NASB not NIV).
This verse “makes no sense if it refers to the original [Genesis] creation…In the other instances God acts alone, using no agent. Here the one he has hidden in the shadow of his hand is his agent.” (Word Biblical Commentary)
The last question we need to answer: How is it that this new-Millennium creation “will perish, grow old and like a garment be rolled up”?
Just like the original Genesis creation “perished in the flood” (2Peter 3:5-6), so “the present heaven and earth” will perish through fire (2Pet 3.7, 10) and then again the coming new creation (the age to come = the Millennium) will undergo a further change (Rev 20:7-15). And just as Noah and his family stepped out into a “new world,” so will we:
“Then I saw a new heaven and a new earth, for the first heaven and earth had passed away…” Rev 21