Found by Brian Wardell at an old cemetery just off the Langholm to Lockerbie Road, Dumfries and Galloway.
Could be Scottish due to the find location but just as likely it could be an English tile.
14″ long diam at widest is 2 3/4″
The drain opening is circular. Flat top and bottom.
The sides show the snap lines where it was attached to another pipe during extruded moulding.