I'd say PVC is next best thing to wool and the pleats are easy to care for.
PVC kilts are reasonably heavy, compared with say acrylic or polycotton.
They are much harder wearing than my polycotton kilts.
I have two PVC kilts - one bought off the shelf from a retailer in Scotland and the other built by Rocky at USA Kilts. Of the two, the USA kilt is a far better quality finish and looks much smarter.