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This paper illuminates the recent stages of e-Government facilitation in the UK local authorities and shows how British local authorities are improving their public service delivery and governing in the digital environment on the other side of the Atlantic. It explores congruence between user and provider perspectives on e-Government. Giddens's (1984) dimensions of the “duality of structure” are used as a “sensitising device” to analyse findings from an extensive literature survey, document analysis and semi-structured interviews with e-Government managers, Heads of IS and IS Project Managers. A rich picture is presented of differences between user and provider views. This paper argues for a greater understanding between the views of the providers and the users of technology in e-Government facilitation in local authorities. [ABSTRACT FROM PUBLISHER]