The exception of course that is accepted is among pipe band members.There are pleated skirts for women, often worn long, below the knees.

J. Charles Thompson refers to the ladies garment as a "kilt-skirt", they mostly overlap from right to left, unlike a kilt. He further states that "..no lady is going to wear the kilt. This is not male chauvinism: it is anatomy."

He represents an authoritive, if not purist view.

We spend a lot of time on this board emphasising the exclusive 'male-ness' of the kilt, that's also my position.
But I love to see a woman in tartan, whatever she calls it.