When using a taxonomy field with the Create Terms option enabled, you may notice the "add new tag" button/icon missing for certain users on the front end form. This is due to ACF requiring the current user to have the manage_terms capability relevant to the desired taxonomy. e.g;
The core category taxonomy's manage_terms capability is manage_categories:
get_taxonomy( 'category' )->cap->manage_terms; // 'manage_categories'
The core tag taxonomy's manage_terms capability is manage_post_tags:
get_taxonomy( 'post_tag' )->cap->manage_terms; // 'manage_post_tags'
If you need to modify the capabilities of a user role, you may consider using the User Role Editor plugin or something similar to do so.
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