| Attribute | Value | Ir. example | Ir. tag |
| Type | Main | Scríobh (sé) [(he) wrote] | V |
| Tá | Tá | TA | |
| Is | Is | IS | |
Main verbs are further categorised Transitive or Intransitive. The verb tá (`is') has many of the features of an auxiliary when used in conjunction with verbal nouns and adjectives. `Is' is a copula requiring that the attribution should be inclusive or total in some sense that is difficult to define. Thus, `Tá' can be used to say that somebody is tall, fair-haired, etc., but `is' must be used to say that he/she is Spanish, male/female, a doctor, and so on.