Pagan and Heathen holy days are something that is difficult to grasp or explain to people who aren’t Pagan and Heathen (and even those ‘in the know’ have trouble with it at times I think). Part of this is because it is essentially a case by case thing, a person celebrates certain days of the year or period of years if they want to and don’t if they don’t want to. With the high degree of personalisation within Paganism and Heathenry this particular element gets a lot of work. Another part is that grand debate of Northern and Southern Cycle of the Year vs. Global Cycle of the Year. Yet another part is that not all Pagans and Heathens celebrate the sabbats and or esbats, celebrating other days that are more significant to them and their praxis. These are just the ‘big picture’ concerns, there are many more once a bit of focus starts to be applied to this element of praxis.
The long and short is that, much like Atheist Pagans and Heathens don’t believe in deities though they use the archetypes, there are Pagans and Heathens that simply don’t celebrate holy days or events just as much as there are Pagans and Heathens that do. Even within the latter category there are varying opinions and approaches to observing those celebrations in particular contexts. The former category could likely as not be said to have at least two categories, one who steadfastly do not observe praxis-related celebrations of any kind and the other that will observe one when asked or invited to do so. Were the elements of praxis to be rated according to their overall importance as elements of praxis, this one would probably rank near the bottom if not actually at the bottom simply because of how many factors go into whether a person has observances and whether those observances are regular or not.