github might be caching the old tag rules even though you deleted everything. few things to try:

• check if you have any branch protection rules that might affect tags (sometimes they catch tags too)
  look at your repo settings under Settings > Rules > Rulesets and make sure nothing is hiding there
• check if your org has any rulesets that apply to all repos
• try deleting the tag locally first with git tag -d v0.0.1 then git push origin :refs/tags/v0.0.1
  if that doesnt work try creating a different tag name like v0.0.2 and see if it works

the error message says "creations being restricted" which makes me think theres a ruleset somewhere even if you cant see it. did you check both the repo level AND org level rules?

This looks like a repository ruleset restriction rather than a problem with the tag itself.

The important part of the error is:

"Cannot create ref due to creations being restricted."

GitHub rulesets can restrict the creation of branches or tags, even if there are currently no visible tags in the repository.

I would check:

Repository → Settings → Rules → Rulesets

and look for any active ruleset targeting tags, especially one with "Restrict creations" enabled.

Also check whether an organization-level ruleset or inherited rule is applying to the repository.

If a tag ruleset is found, either:

1. Disable/remove the "Restrict creations" rule, or
2. Add the required user/role to the ruleset's bypass list.

After changing the rule, try creating the tag again.

If there is genuinely no applicable ruleset, I would check the repository's ruleset/organization settings and permissions rather than deleting and recreating the tag, because the error is coming from GitHub's repository-rule enforcement.