The tag is present in Lintian version 2.104.328. That is the most recent version we know about.
Packages with PHP scripts must depend on the php-cli package. Note that a dependency on a php-cgi package (such as php-cgi or php7.0-cgi) is needlessly strict and forces the user to install a package that isn't needed.
In some cases a weaker relationship, such as Suggests or Recommends, will be more appropriate.