Kiribati's Line Islands use the UTC+14 offset when they are among the first places to enter a new year.
UTC+14 is the world's most advanced civil time offset. It is used in Kiribati's Line Islands, including Kiritimati, also called Christmas Island. Because the islands lie close to the International Date Line, their local calendar date is ahead of much of the world.
Kiribati moved the date line around its territory in 1994 so that its island groups would share the same calendar date. Before the change, the country was divided by the date line and could have different dates in its eastern and western regions. The adjustment helped coordinate national administration and commercial life.
Being first to reach January 1 does not mean Kiritimati is the first land on Earth in every possible sense, since the order depends on official time zones and daylight-saving policies. The date change also does not mean the island celebrates earlier by hours of daylight; it means its clocks and calendar advance according to the UTC+14 civil-time system.