Few working people in Scotland could afford a headstone. And while there are a number of really good places to get monumental inscriptions, it may not be beneficial in your research if your ancestors couldn't, in fact, afford a headstone. This is where cemetery or lair records become important. A lair is essentially a plot. Often these lairs would hold between 6 & 12 people.
Lair records provide valuable information such as the owner’s name and address, date of purchase, names and dates of the deceased, and the relationship to the owner. In addition to the name of the deceased and the name of the lair owner. you might also find additional charges for things like extra depth, carriage, dressing the lair, purchasing a new lair rather than opening an existing one and certificate fees.
In 1925 responsibility for the maintenance of Church graveyards was transferred to local authorities (or councils) in Scotland and from then burial records were no longer the responsibility of the Church, so in order to access the lair records, you would need to contact the local crematorium or local council archives where your ancestors was buried.