I had the weird experience of taxing my bus online and then getting a refund from DVLA for the full amount about a month later. Mine was built 1973 and registered 1974.
We don't pay any road tax here it's all taken out by a levy on petrol. You still have to register your vehicle though. Effectively user pays. Most people going to the mainland or Europe usually fill up before they come back as it is cheaper.
My 72 was but I'm trying to work out now if my 75 Cortina is, I could do with it being exempt next year at 200 and odd pounds just to sit in a lockup for most of the year!!! I don't think I've had it out in the last 12 months and I've just insured it this morning so I need to get my thumb out of my kitten and get that lead free head fitted 'cos it's all in bits at the moment.