The first day of Hogmanay or "Auld Year's Night" in Scotland
The first day of Hogmanay or "Auld Year's Night" in Scotland is held on December 31. New Year's Eve - International observance. This event in the third decade of the month December is annual. 
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An important element of Hogmanay celebrations is to welcome friends and strangers, with warm hospitality and of course a kiss to wish everyone a 'Guid New Year'. The underlying belief is to clear out the vestiges of the old year, have a clean break and welcome in a young, New Year on a happy note.
Hogmanay is the Scots word for the last day of the year and is synonymous with the celebration of the New Year in the Scottish manner. Nobody knows for sure where the word 'Hogmanay' came from. It may have originated from Gaelic or from Norman-French. Hogmanay is what we Scots call New Year's Eve - 31 December - the big night that marks the arrival of the new year. Its origins reach back to the celebration of the winter solstice among the Vikings with wild parties in late December.
Similar holidays and events, festivals and interesting facts
GlaxoSmithKline Day on December 27
Hansel Monday in Scotland and Northern England on January 1 (Celebrate the first Monday of the new year, give gifts at this time);
Handsel Monday in Scotland on January 1 (celebrated on the first Monday of the year);
Jump-up Day on January 1 (Montserrat);
New Year's Eve party in Scotland on January 2
Sausage Day in Clitheroe, Lancashire, UK on January 5
The Twelfth day of Christmas and the Twelfth Night of Christmas on January 5 (Western Christianity)