To work out how much fabric you will need for the pleating, you will have to calculate the hip measurement for the fabric, as this is the largest part that the kilt will cover. 

Kilt pleat skirt is one of the most common worn pleated skirt called scottish kilt. As kilt is always pleated to look full, it is best to use fine wool and any other man made fabrics that how to make a kilt and how can be pressed easily to create the pleated garment or skirt.