First-footing and the Qualtagh
The first guest to cross the threshold, or "first foot," is significant and may bring good luck if the person is of the right physical type, which varies with location. Britannica First foot traditions are observed, for example, in Scotland, the Isle of Man, and parts of northern England. Britannica
First footing predicts good luck and prosperity if the first visitor to one's house after midnight is a tall, dark-haired man bearing a ceremonial gift, such as coal or salt. Britannica
Britannica's New Year festival article already names the Isle of Man alongside Scotland and northern England. The Manx custom has its own name, and a dictionary entry quoted by Culture Vannin.
Archibald Cregeen's Dictionary of the Manks Language, quoted by Culture Vannin, gives Quaaltagh or Qualtagh as "one who meets." Culture Vannin Cregeen says the qualtagh is the first person met on New Year's Day, or on going on some new work. Culture Vannin
A company of young lads or men, generally went in old times on what they termed the Qualtagh, at Christmas or New Year's Day to the house of their more wealthy neighbours. Culture Vannin Some of the company repeated a Manx rhyme beginning "Ollick ghennal erriu as blein feer vie," and were then invited in to partake of the best thing that the house could afford. Culture Vannin
A 1947 account published in the Culture Vannin collection says New Year's Day was once called in Manx "Laa Nollick beg" -- "Little Christmas Day." Culture Vannin
The same 1947 account says the first foot should preferably be a man of dark complexion to bring good luck to the house. Culture Vannin It says a fair person, particularly a woman, was considered unlucky. Culture Vannin
Those last two sentences come from a 1947 account in the Culture Vannin / Chiollagh Books collection of later newspaper reports. They describe a preference that was already being described as a tradition, not a rule we are offering for anyone today.
Cregeen's entry, as Culture Vannin quotes it, also covers the first person met "on going on some new work," not only New Year's Day, and a company of young lads or men going out at Christmas or New Year's Day with a spoken rhyme.