"This is the bread, that is the butter."
Translation:Seo an t-aran, sin an t-ìm.
That’s how it’s said, even when saying “This is Alasdair,” for example: Seo Alasdair. The verb is understood; it’s an idiomatic expression.
Note, also, that Gaelic uses tha to describe something— tha mi sgìth, tha Eilidh aig an sgoil, tha e fuar an diugh... (I am tired, Eilidh is at school, it’s cold today...).
To say that X = Y, to define something or someone, we have to use is, not tha: Is mise Ceitidh. (I am Katie).