OK, the hemmers will blast me for this, but I would never hem a kilt. Never under any circumstances that I can foresee. I just don't believe there's any way to hide the hem, and a kilt is not intended to be hemmed. It's supposed to show selvage.

So, consider this alternative from Wikipedia (http://en.wikipedia.org/wiki/Kilt ) :
"There is a simpler and more effective method of shortening the kilt without affecting its original fit by creating a new selvage. This can be done by using a sewing machine to sew a tight zig zig stitch at the point where you wish to crop the kilt, then treating the stitch with an anti-fraying glue. Once it has dried, you cut off the material below the stitch. You will need to clean up a few loose threads, but this does create a new selvage edge that is quite strong."

It is my understanding that the regiments always shortened their kilts, never hemming them, and this is a fairly easy and inexpensive alternative to major reconstructive surgery like redoing the waist and pleats.

I think you should at least think about this method.

OK, you guys can blast away now.