Kiribati's Line Islands use UTC+14 when they become among the first places to enter a new year.
UTC+14 is the world's most advanced civil time offset from Coordinated Universal Time. The Line Islands, including Kiritimati, use this offset under the Line Islands Time zone. Consequently, midnight arrives there before it does in locations farther west around the Pacific and around the world.
Kiribati moved the International Date Line eastward around its territory in 1994. The change brought the Phoenix and Line island groups onto the same calendar day as the country's Gilbert Islands, which had previously experienced different dates within the nation. The adjustment also strengthened Kiribati's status as one of the first countries to welcome each new year.
UTC+14 is not fourteen hours ahead of every location in a simple seasonal sense: comparisons depend on daylight-saving rules elsewhere. The offset is measured from UTC, the international reference standard.