After reviewing your photos definately military box pleats as worn by the Argyll & Sutherland Hldrs.. and though hard to be 100% certain from just the photos, not too mention age.. it would also appear to be the lighter shade of the Government/BW Tartan as worn by the Argylls, Tartan 1A, which is also a slightly larger sett than BW.
The off-white blanket wool for the lining was standard for military kilts up until the recent amalgamation and formation of the R Regt of Scotland, with black twill now used for the new RRS kilts. Your kilt also appears to be missing the standard green trim along the top.. from the pics it almost appears as if someone may have removed it to perhaps shorten the kilt from the top (hard to hem 22-24oz wool).. and the white lining looks like it has perhaps been sewn over the top in lieu of the ususal green trim...??
As to age.. you mention the label appears to have a date of 1930 but hard to make out due the tear.. that would be in the right era judging by the pics, definately pre-WWII by the looks I would say.. but it could possibly be older since the date is apparently hard to make out and it just looks like 1930..
The label looks like it may be paper of some sort..?? Which is something that one usually sees on British military uniforms ca late Victorian to 1930's or thereabouts.. The lack of any hardware appearing to have never been attached even may also indicate an earlier date as I believe by post-WWI kilts were no longer being secured w/ pins only and were being made w/ 1-2 fastening straps on the outside apron only.. the inner apron being held in place by the secured outter, or pin if deemed necessary..
Well that's my tuppence for what it's worth.. But definately a kilt of the A&SH I'd wager, ca. early 20th Centruy...
Nice find and best of luck should you decide to restore/repair.
Bookmarks