It was my understanding from talking to Historic Scotland, that when they did their last extensive trawl for domestic properties to list, they automatically excluded from listing any building which already had modern extensions or obvious modern repairs / renovations / replacements, such as to windows or chimneystacks.
Interesting why it's listed, then, unless criteria are different in England.
In England buildings are listed 'as is', complete with uPVC windows, plastic gutters and modern additions. It can raise problems when new owners want to replace such monstrosities with more appropriate elements, as Listed Building Consent is required and many people fail to realise the fact.
Looking at the listing here it seems that the Lodge is part of a blanket listing of the whole cemetery. Curtilage buildings often get listed even when very few original features remains, whereas this house has only suffered the indignity of inappropriate windows.
Must resist, must resist, must resist............
Must be in the dead centre of town
Everyone is dieing to get in
I'll get my coat