I’m old and disabled but I don't want my son to be punished cuz I cannot pay the council tax.

Your son is not liable for your council tax,^[1] and bailiffs cannot take control of his goods.^[2]

If you are old and disabled, you may be protected from certain enforcement, and you can ask the bailiff to suspend enforcement until you have adequate opportunity to get advice in relation to the enforcement power.^[3][4]

^{[1] Section 6 of the Local Government Finance Act 1992
[2] Paragraph 10 of Schedule 12 of the Tribunals, Courts and Enforcement Act 2007
[3] Regulation 10(1) of the Taking Control of Goods Regulations 2013
[4] See Council Tax Bailiff Enforcement Against Vulnerable People}