This is messy.
1. Originally GM submitted bid for 90m to be able to keep paying staff whos jobs on hold equivalent of furlough until end financial year, based on estimates they had done
2. This morn they discussed 75m with officials, govt wanted to offer 55m but mood was OK

3. PM raised offer to 60m in call with Burnham, but he felt couldn't accept it as wdn't be enough to pay wages of low paid at level he had promised
4. So Tier 3 being imposed, with no deal yet on the cash and final offer likely to be under 60m

5. Govt source says ‘Other local leaders in GM were more reasonable and constructive but Burnham was too proud to make a deal.’
6. GM source says there was 'unanimity' on their side, and govt was 'trying to grind us' into accepting a deal that was too low

7. Govt was worried about setting precedent and giving more cash to GM than any other part of the country - bear in mind talks ongoing with other regions that could face tighter restrictions
8. This is not a happy episode for either side
9. Expect more from PM + Burnham later

But in sum - after 10 days of talks (of a kind) and billions and billions spent during this crisis, it is quite something that the deal fell over down to a gap of 5 million - importantly, that figure is not disputed by either side