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I just cribbed it from The Giardian
Before the Gregorian calendar came along, the Scots Gaelic year was divided into seasonal quarters, beginning with Ciad Mios an Earraich. The Gregorian calendar took over from the Gaelic calendar, but for traditional Scots, the December / January New Year has not wholly usurped the New Year beginning in January, or "Foailleach" (the Wolf Month) when children in each town visit their neighbours, reciting the poem "Tha mise nochd a' tighinn gur n-ionnsaigh".
Of course, most Scots have now fallen in with the Anglo/Roman timescale of celebrating New Year at the beginning of January.