you don't actually need to have the vertical loops, just sew down about 1/4 of an inch of the tape every width of the set - or at whatever separation you wish.
To pleat it you make a chain of the tape. Start by using the loose end of the tape to make a slipknot with the first loop, then pull the next loop through the first one, and then the next loop through the second one, knot the last loop to the tape at the other end of the row and you have a neatly pleated kilt.
Anne the Pleater :ootd:
I presume to dictate to no man what he shall eat or drink or wherewithal he shall be clothed."
-- The Hon. Stuart Ruaidri Erskine, The Kilt & How to Wear It, 1901.