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bàta bàta m.
McAlpine 1832: fem.
An earlier version of this article appears in Cox 2008b, 169–71.
(Arran) [bwɛːTə] (Holmer 1957, 12); (Kintyre) [baːTə] (Holmer 1962, 14); (Islay) [bá′-ta] (McAlpine 1832); (Islay) [pɑːht(ə)] (Holmer 1938, 126); (Glengarry) [baːhdə] (Dieckhoff 1932); (Bernera) [b̬ɑːʰt(ə)] (Borgstrøm 1940, 59); (Harris to Barra) [b̬ɑːʰtɔ̌] (ibid., 168); (Barra) (len.) [vaːhtə] (Mac Gill-Fhinnein 2009, 8); (Ross-shire) [b̬ɑːhtə] (Borgstrøm 1941, 108); (Leurbost) /bɑːt(ə)/ (Oftedal 1956, 56, 103, 105, 158); (Gairloch) [b̥ɑːʰt(ə)] (Wentworth 2003, s.v. boat: ‘word formerly seldom used in the dialect’); (Easter Ross) /bɑːd/ (Watson 2022, 111); (East Perthshire) /bɑːd/ (Ó Murchú 1989, 289).
So also Meyer (1891, 460), Craigie (1894, 155), Bugge (1912, 292), Falk (1912, 86), de Vries (1962), Schulze-Thulin (1996, 104) and Ó Muirithe (2010).
A final /t/ ‘would make it a later loan from northern Middle English’ (R. L. Thomson 1963, 67).
So also Mac Mathúna (2001, 76).
Although Vendryes (1913, 231) derives modern Ir. bád [bɑːd̪] /bɑːd/ (as opposed to *[bɑːt̪] */bɑːt/) from Old English, the word goes back to EG bát /bɑːd/ regularly and is just what one would expect from ON bát acc., 
So Ó Muirithe (2010).
Marstrander (1932, 49), de Vries (1962), Broderick (PNIM VI, 526) and Ó Muirithe (2010) take Mx baatey m. to be from Old Norse.
So also Bugge (1912, 292).
Jackson 1955, 24, 83; cf. Broderick 1984 II, 19–20: [bęːđə], [bɛːdə], and PNIM VI, 526: (len.) [veːðə].
As for Scottish Gaelic, one would formally expect ON bát acc. to yield SG *[b̥aːd̪̥] or *[b̥aːt̪] */bɑːd/ (as opposed to [b̥aːʰt̪] /bɑːt/) – comparable to the Irish position – cf. SG Leòd m. < ON Ljót, accusative of the man’s name Ljótr m., SG greòd m. ‘gravel’ < ON grjót nt. (s.v. greòd) and SG sgòd m. ‘sail corner’ < ON skaut nt. (Cox 2002a, 150, 254–55, 297). SG bàta [b̥aːʰt̪ə] /bɑːtə/, 
≈Oftedal 1956, 158: ‘The addition of a final /ə/ occurs in a few Norse loans: /bɑːt(ə)/ < ON acc. bát. This /ə/ is caducous. A stable /ə/ occurs at the end of a very large number of English loans, either before or after the final consonant’ (see also Oftedal 1962b, 134–35). However, final /ə/ in English loans in some Gaelic dialects in not always stable, e.g. SG (Lewis) còta [ˈkʰɔːʰt̪(ə)] < Eng. coat.
However, Craigie (1894, 155), Henderson (1910, 138), Bugge (1912, 292), Falk (1912, 86), MacLennan (1925), Oftedal (1956, 56, 103, 105, 158; 1972, 118; 1980, 173), Stewart (2004, 408) and McDonald (2009, 240–41) support an Old Norse provenance. Oftedal (ibid., 100) explains that aspirated stops ([pʰ, ʰp, t̪ʰ, ʰt̪, kʰ, ʰk] /p, t, k/ and [tʲʰ, ʰtʲ, kʲʰ, ʰkʲ] /t´, k´/) in Scottish Gaelic regularly correspond to Old Norse geminates pp, tt, kk, but that aspirated stops are occasionally found representing single ON p, t, k after long vowels and diphthongs; the only example, however, is ON bát > SG bàta (ibid., 105).
Two other words that might be offered in defence of his thesis must be excluded. Firstly, ON beita f. ‘bait’ > SG baoiteag /bəitʹaɡ/ (ibid., 90): Oftedal himself suggests that baoiteag has probably passed through English, and one may compare Scots betek ‘old or poor quality bait fish will not eat’ (Jakobsen 1928, s.v.: [bētək, bēətək, bɛ̄ætək]); s.v. boiteag. Secondly, ON brúk nt. ‘heap (of seaweed)’ > SG brùchd /bðuːxɡ/ (ibid., 103): Oftedal notes the unusual development both of ON r and k in ON brúk yielding SG brùchd /bðuːxɡ/ (i.e. [b̥ɾʲuːxk]) rather than */bruːɡ/ (i.e. *[b̥ɾuːɡ̊]), although an unusual idiolect was probably the cause of the slender r in Oftedal’s transcription – contrast SG [b̥ruːʰk] (Wentworth 2003, s.v. belch n.) and [bruːkg] (Dieckhoff 1932, s.v. bruchd vb). Indeed, SG brùchd is most probably from EG brúcht, an entirely regular development (Cox 2022, 749–52); s.v. brùc.
Although not in Easter Ross: SG bàta /bɑːd/, còta /koːd/ (Watson 2022, 111, 158), or in East Perthshire: SG bàta /bɑːd/, còta /kɔːd/ (Ó Murchú 1989, 289, 316).
While it is possible and not improbable that ON bát acc. was once borrowed into Scottish Gaelic, in its present form SG bàta is more likely to be a loan from, or at least have been influenced by, northern MEng. bāt or EScots bate. Indeed, McDonald (2009) suggests (while favouring a Norse provenance) that the word may have been borrowed more than once and from different sources.
Derivatives: Dwelly (1911) records the diminutive form bàtachan m. ‘small boat’, with the suffix -achan, cf. teineachan m. ‘small fire’ (teine m.), perhaps derived from words ending in -ach + the diminutive suffix -an, e.g. beathachan m. ‘small creature’ (beathach m.), bodachan m. ‘little old man’ (bodach m.), tulachan ‘small hill’ (tulach m.).