The OP just asked about how to apply for Tax Exemption, and I've given instructions on how to do it based om the 40 year old rule.
The term 'Historic' in this circumstance is the 'code' used by the DVLA is siginify the reason for the Tax Exemption.
It may change in the future, as may the 40yr MOT exemption (V112) but that is just supposition and doesn't affect the current status quo.
The MOT and Tax Exemption are not linked - you can have the 40yr MOT Exemption and still pay tax, or have the Tax Exemption and still get MOTs.
"Y mae dafad ddu ym mhob praidd"
1972 4/4, 1981 MGBGT, 1984 FLHT1340, 1980 XLH1000, 1990 ZX10
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