It is a souterrain, a type of man-made underground structure built during the early medieval period, typically by hollowing out the ground and lining it with drystone walling before covering it with large capstones. Hundreds of these structures survive across Ireland, and their precise function remains debated. Most were probably used for cold storage, refuge, or both, connected to a settlement that has long since vanished from the surface.

The Tawlaght example is recorded as an archaeological monument, but detailed information about its dimensions, construction, condition, or any associated finds has not yet been made publicly available. Without that material, the specific history of this particular souterrain, when it was built, by whom, or what it once served, remains out of reach for now. Kerry has a notable concentration of early medieval activity, and souterrains in the county are often found in association with ringforts, the circular enclosed farmsteads that were the dominant settlement type across Ireland from roughly the sixth to the twelfth centuries. Whether that is the case here is not currently documented in any accessible source.