/usr/include/gstreamer-1.2/gst/vaapi/ is in libgstreamer-vaapi1.0-dev 0.5.7-0ubuntu4.
This file is owned by root:root, with mode 0o755.
..
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder_h264.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder_jpeg.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder_mpeg2.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder_mpeg4.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidecoder_vc1.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidisplay.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidisplay_drm.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidisplay_glx.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidisplay_wayland.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapidisplay_x11.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapifilter.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiimage.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiimagepool.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiobject.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapipixmap.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapipixmap_x11.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiprofile.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapisubpicture.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapisurface.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapisurfacepool.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapisurfaceproxy.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapitexture.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapitypes.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapivalue.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapivideopool.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiwindow.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiwindow_drm.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiwindow_glx.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiwindow_wayland.h
/usr/include/gstreamer-1.2/gst/vaapi/gstvaapiwindow_x11.h
/usr/include/gstreamer-1.2/gst/vaapi/video-format.h