Taxing lack of clothing

He will pay for this... 
This cheery character is definitely not Spanish or Italian. They usually shuffle around the streets of Dublin wrapped in polar sleeping  bags, with a little opening for the feet at the bottom, two little slits for their gloved hands around the middle and a turret at the top for a bit of vision, between woolly scarf and woolly hat. 
He must come from a nation even more willing than the Irish to lose as much clothing as possible as soon as the temperature reaches the 15 degrees threshold. 
He must be Scottish.