Brexit explainer: what is in the new deal?

Tánaiste Simon Coveney shakes hands with EU chief Brexit negotiator Michel Barnier. Photograph: John Thys/AFP via Getty ImagesIt’s complicated. Under the deal, the UK would collect tariffs for the EU on goods heading into Northern Ireland. Businesses and traders in Northern Ireland would be permitted to claim refunds on the difference on tariffs if the goods remain in the North or are re-exported back into the UK.

DUP leader Arlene Foster and deputy leader Nigel Dodds in Westminster, London. File photograph: Stefan Rousseau/PA WireCross-community support means a majority of members of the assembly who are present and voting, including a majority of the unionist and nationalists who are present and voting in the assembly. It also means a weighted majority of 60 per cent of the members of the assembly, present and voting, including at least 40 per cent from each of the unionist and nationalist communities.

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