You can apply with the DVLA stop paying vehicle tax if your vehicle was built more than 40 years ago. This date moves forward on a 40-year rolling system. For example, when the ULEZ launched in April 2019, vehicles built before 1979 were eligible to apply for historic vehicle tax class.
All vehicles that have a historic vehicle tax class are exempt from the ULEZ.
From: https://tfl.gov.uk/modes/driving/ultra-low-emission-zone/discounts-and-exemptions#on-this-page-5