Scotland is a no-brainer as all the Irish will still be hung over from St. Patrick's day and be of no use at all. Scotland also has the advantage of having its own word for New Year's Eve, "Hogmanay." Edinburgh is the place to be, but nobody goes there any more because it is too popular. It's Times Square with more people and without the neon.
If you really want to come over then, go to Dornoch. I first went there and then in 1982, and am still recovering.
As a bonus, if you can stay awake in the 4-5 hour window of sunlight, you might get to play one of the finest courses in the world, without any Perry Tour buses clogging up the club carpark and the main street.......