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Why 'at source'?

A fossil fuel car has to have the fuel extracted, refined, transported and then it has to be burnt before it can converted into energy.

The energy conversion in an ICE is also a lot more inefficient than electric. There's more waste heat, more noise, more wasted energy lost in braking, more moving parts to power.

Add up all the energy used in extracting oil, transporting it to shore and refining it.

Compare that with the CO2 required to generate electricity in the UK.

Now compare the energy required to transport the fuel to a fuel station compared with losses in electricity transmission.

Now take the efficiency of energy conversion in a petrol engine compared to an EV.

Now add in the loss due to braking in a petrol engine.

Now think about the direction of electricity generation towards more low CO2 sources and how every year the change is happening.