Hi,
To Restore deleted storage account the user needs:
Microsoft.Storage/deletedAccounts/read at Subscription level. You can create custom role for this. Please refer to this article if you are unfamiliar with creating custom role:
https://learn.microsoft.com/en-us/azure/active-directory/roles/custom-create
Storage Account Contributor on the resource group that the storage account was deleted from. If the resource group itself was deleted, you need to create a new one with the same name before attempting to restore. Perhaps you could grant a subset of the permissions of Storage Account Contributor, however, I know Storage Account Contributor works so if you want to be more granular you will need to research and test.
Thanks.
-TP