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MS Docs (Books online) states the caller must either own the containing schema or be a member of fixed DB roles. (sysadmin, db_owner, db_ddladmin).

Is there a specific permission or set of permissions, that could be granted to allow this in SQL Server 2008 R2?

I have a case where I need to give the permission but with the least amount of privilege and want to avoid creating a stored procedure (with execute as) that allows the specific set of tables they need to perform this against.

They also need TRUNCATE however that's covered with the ALTER permission.

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I think that MS-Docs on DBCC CHECKIDENT are really clear:

Permissions

Caller must own the schema that contains the table, or be a member of the sysadmin fixed server role, the db_owner fixed database role, or the db_ddladmin fixed database role.

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