Dictionaries of the Scots Language
Dictionars o the Scots Leid

Scottish National Dictionary (1700–)

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First published 1974 (SND Vol. IX).
This entry has not been updated since then but may contain minor corrections and revisions.

STEEP, n.³ A surface peat, one containing the top turf and the underlying moss together (Ork. 1929 Marw., Ork. 1971).Ork. 1907 Old-Lore Misc. I. iv. 134:
The “steep” was regarded by many as the best peat for burning and was often sold. It was said to be “tap an' boddam.” In other words, the proper moss was not sufficient depth for tuskar peats and the “flaymeur” was also small, perhaps only three inches, so that it and the moss, or top and bottom were taken together.