Auxiliary Constructions
From Scottish Gaelic Grammar Wiki
Substantive Auxiliary Constructions
Bha Calum ag òl uisge beatha. be.pst Calum asp drinking whiskey 'Calum was drinking whiskey.'
Tha Calum 'na thidsear. be.pres Calum in.3sg.m teacher 'Calum is a teacher.'
Tha Calum faiceallach. be.pres Calum careful 'Calum is (being) careful.'
Tha Calum anns a'bhùth. be.pres Calum in the shop 'Calum is in the shop.'
Inverted Copular Constructions
Is mòr an duine sin. cop.pres big that man 'That man is big.'
As indicated by the name of the construction, the predicate must precede the subject:
Is an duine sin mòr. cop.pres that man big 'That man is big.'