Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the lowest number of seats from the election with 27.0% of votes?

### Inputs:
table_name: table, columns: ['Election', 'Dáil', 'Share of votes', 'Seats', 'Government']

### Response:
SELECT MIN Seats FROM table WHERE Share of votes = 27.0%