... on the New Year Day is a tall dark-haired man.
This tradition is called "First Footing".
Every year, Scots religiously follow the tradition of "the first-footing." It is the most widespread practice which starts immediately after midnight. First-footing involves being the first person to cross the threshold of a friend or neighbor’s home and giving symbolic gifts such as salt, coal, shortbread, whisky, and black bun (a rich fruit cake) to bring luck to the householder. This goes on throughout the early hours of the morning and into the next day, and can last well into mid-January.
A tall, handsome dark (haired) male is supposed to be the first visitor of a household after midnight. As a custom, he has to carry with him, a loaf of bread, a bottle of whiskey, some coal and salt. He is expected to put the coal in the fire and serve the bread and the drink to the family and wish them Happy New Year. He makes entry from the front door, and after the ritual, he has to exit from the backdoor. He is considered to bring good luck and prosperity to the household. A blonde, a red-haired or a woman are not allowed to enter the house first as they are supposed to bring bad luck. This is because a dark-haired man in ancient times would have been regarded as a fellow Scotsman, and therefore to be deemed safe, whereas a fair haired or red headed man could have been a Viking and therefore potentially a dangerous enemy. The first-footer can be a resident of the house, but must not be inside during the hour leading up to midnight. No fair stepping outside and coming back in again!