Kiritimati uses the UTC+14 time zone when celebrating New Year's Eve.
Kiritimati is an atoll in the Pacific island nation of Kiribati. Its civil time is Line Islands Time, which is 14 hours ahead of Coordinated Universal Time. Because the International Date Line bends around national territories in the Pacific, Kiritimati reaches January 1 earlier than locations in most other time zones.
This fact is why Kiritimati is often described as among the first inhabited places to welcome the new year. It is not the same as Christmas Island in the Indian Ocean, which belongs to Australia and uses different time arrangements. UTC+14 describes the clock offset, not a separate calendar system.