While Modern Irish only has two grammatical genders, Old Irish had a third. "(H)ed" was the neuter pronoun, and was the equivalent to the English "it".
In Modern Irish, "(s)ea" survives as a pronoun used only with the copula.
| Subject | Sea | Sé | Sí | Siad |
| Object | Ea | É | Í | Iad |
| Emphatic subject | Seisean | Sise | Siadsan | |
| Emphatic object | Eisean | Ise | Iadsan | |
| Possessive | A | AS | AH | AU |
"A" (neut.) would cause no mutations of any sort. Compare "a" (masc.) which causes a séimhiú (S), "a" (fem.) which causes H-prothesis (H), and "a" (plural) which causes an urú (U):
In Old Irish, "a" (neut.) caused a séimhiú, the same as "a" (masc.), however I think the neuter pronoun should be given different mutation rules in order to distinguish the two.
One problem that arises with creating neo-pronouns in Irish is that 15 sets of prepositional pronouns must be made as well. In Old Irish, the neuter pronoun was conjugated the same as the masculine one, however, if we want to create a truly neutral option, then I think these forms must feel distinct enough from both their masculine and feminine counterparts.
| Réamhfhocal | Céad phearsa | An dara pearsa | Tríú pearsa | |||||
| Uatha | Iolra | Uatha | Iolra | Uatha | Iolra | |||
| Mé | Muid | Tú | Sibh | Sé | Sí | Sea | Siad | |
| Ag | Agam | Againn | Agat | Agaibh | Aige | Aici | Aga | Acu |
| Ar | Orm | Orainn | Ort | Oraibh | Air | Uirthi | Orthu | |
| As | Asam | Asainn | Asat | Asaibh | As | Aisti | Astu | |
| Chuig | Chugam | Chugainn | Chugat | Chugaibh | Chuige | Chuici | Chuga | Chucu |
| De | Díom | Dínn | Díot | Díbh | De | Di | Dea | Díobh |
| Do | Dom | Dúinn | Duit | Daoibh | Dó | Di | Dóibh | |
| Faoi | Fúm | Fúinn | Fút | Fúibh | Faoi | Fúithi | Fúthu | |
| Fara | Faram | Farainn | Farat | Faraibh | Fairis | Fairsti | Farstu | |
| I | Ionam | Ionainn | Ionat | Ionaibh | Ann | Inti | Inn | Iontu |
| Idir | Idir mé | Eadrainn | Idir tú | Eadraibh | Idir é | Idir í | Idir ea | Eatarthu |
| Le | Liom | Linn | Leat | Libh | Leis | Léi | Leas | Leo |
| Ó | Uaim | Uainn | Uait | Uaibh | Uaidh | Uaithi | Uathu | |
| Roimh | Romham | Romhainn | Romhat | Romhaibh | Roimhe | Roimpi | Rompu | |
| Thar | Tharam | Tharainn | Tharat | Tharaibh | Thairis | Thairsti | Tharstu | |
| Trí | Tríom | Trínn | Tríot | Tríbh | Tríd | Tríthi | Tríothu | |
| Um | Umam | Umainn | Umat | Umaibh | Uime | Uimpi | Umpu | |