Ignore collision if collider math given layer mask or collider's tag is in given tags list. NOTE: This is perminently ignoring in whole game runtime.

CollisionIgnore.cs

using UnityEngine;
using System.Collections;
using System.Collections.Generic;

/// <summary>
/// Ignore collision if collider math given layer mask or collider's tag is in given tags list.
/// NOTE: This is perminent ignoring in whole game runtime.
/// </summary>
public class CollisionIgnore : MonoBehaviour {
    [SerializeField] private LayerMask ignoreMask;
    [SerializeField] private List<string> ignoreTags = new List<string>();

    private Collider2D[] myColliders;

    private void Awake() {
        myColliders = GetComponents<Collider2D>();
    }

    private void OnCollisionEnter2D(Collision2D c) {
        LayerMask mask = 1 << c.collider.gameObject.layer;
        string tag = c.collider.tag;
        if((mask & ignoreMask) == mask || ignoreTags.Contains(tag)) {
            for (int i = 0; i < myColliders.Length; i++)
            {
                Physics2D.IgnoreCollision(myColliders[i], c.collider);
            }
        }
    }
}