The problem is with plugin 0.7. When I use plugin 0.6.1 it works fine. Also I slightly changed .xml
<changeSet id="153" author="user">
<createTable tableName="ToRollback" schemaName="scheme">
<column name="id" type="int"/>
</createTable>
<rollback>
<dropTable tableName="ToRollback" schemaName="scheme"/>
</rollback>
</changeSet>
And now when I set tags gradle tag -Dliquibase.tag=230
then update
database and then make gradle rollback -Dliquibase.tag=230
it works properly