Translation:Nílim ar fáil, ach tá sé.
I would have thought tá seisean would be a better translation here since the emphasis in the English sentence is on he.
It would be, but the sentences here rarely (if ever) use the emphatic pronoun forms.
EDIT: It’s accepted as of 2015-08-17.
scillig is right in saying the emphatic forms are rarley used and aswell as that you have to remember irish is a completely different language from english and is not even a derivitive of latin so ot works differently