According to Official Guinness Records,
The oldest tandem parachute jump (male) was achieved by Bryson William Verdun Hayes (UK b. 6 April 1916), who performed the jump aged 101 years 38 days, in Devon, UK, on 14 May 2017This atempt took place at Dunkeswell Airfield in Honiton from 15,000 ft. Bryson performed his first tandem parachute jump aged 100.
For a complete list of 2017 records, please visit 2017 Guinness Records in United Kingdom.