The tag is present in Lintian version 2.104.232. That is the most recent version we know about.
This package builds a binary package containing at least one path
with a UNIX ownership other than "root:root". It therefore requires
fakeroot(1) or similar to build its binary targets.
Traditionally, Debian packages have required root privileges for some debian/rules target requiring a split between build and binary targets. This makes the builds slower due to the increased amount of invocations as well as the overhead of fakeroot itself.
By declaring when a package really does require root privileges the default, archive-wide, behaviour can be switched, optimising packaging build times in the common case.
Please specify (eg.)
Rules-Requires-Root: binary-targets in
debian/control source stanza.