Restricting Items in LOV

Summary:

Is there any way to restrict the items that can be seen in a list of values based on a user role?

Content (required):

For example, we have a DFF with a list of invoice types with values spreadsheet, manual, miscellaneous, gas, power, electric, other.

We would like to create a "utility" role where the user can only select the utility types of gas, power and electric. We want to hide the other values so they cannot be selected.

Has anyone done something like this or know if it's possible?

Version (include the version you are using, if applicable):