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12 or 13 would be the minimum age for heels for me and even then only 'low' heels because she can't wear 'high heels' all day without hurting her arches, yet. I'd save the high heels for high school, or if she's particularly athletic (they are actually very good for sprint training).
You should allow her to wear what she likes as long as it doesn’t conflict with the moral code you uphold in your household. Yes, heels may be uncomfortable and her feet may hurt, but she won’t learn that unless you let her wear them. She will figure out how much she cares about her shoes compared to comfort this way, which could be a valuable lesson for her. Overall, I don’t think it is smart for parents to control what their children wear after a certain age because even with something like shoes, it may seem like an invasion of privacy and a refusal to let them be their own person. The former can be very scarring and create large rifts in some situations.