The structure is modest in scale, measuring roughly 3.8 metres north to south and 2.2 metres east to west, with a wall about 75 centimetres thick and 45 centimetres high. A narrow entrance, just 60 centimetres wide, opens to the east. Loose stones lie scattered across the interior, the kind of detail that suggests a roof or internal fittings have long since collapsed or been removed.

Hut sites of this kind are broadly classed as the remains of simple single-room shelters, likely used for seasonal occupation by people working upland grazing areas, though some examples in Kerry are associated with earlier prehistoric settlement. Without excavation it is difficult to assign a precise date, and the Gullaba example has not been closely dated. What is clear is that its position, on a break in the slope where the gradient eases slightly on the north-facing hillside, reflects a recurring logic in how people chose to site temporary or semi-permanent shelters in the Irish uplands: a degree of natural shelter from the prevailing slope, with reasonable drainage and a view across lower ground. The wall fabric, a combination of stone and earth rather than dry-stone alone, is also typical of vernacular construction in this part of south-west Kerry.