The SNP government has published draft legislation for the holding of Indyref2.
The nationalists will attempt to pass the bill if May's election returns a majority of MSPs who back leaving the UK.
The legislation proposes using the same yes or no question as in 2014, with the date to be decided by MSPs.
Pamela Nash, chief executive of Scotland in Union, said:
“This is an outrageous and irresponsible use of public resources when people are losing their lives and livelihoods.
“The people of Scotland do not believe a divisive second independence referendum is a priority, but the SNP is refusing to listen.
“The coming economic recession will be devastating for families and communities, and to propose holding another referendum in the first half of the next parliamentary term shows how little the SNP cares about the Covid recovery and the challenges ahead of us that will last for many years.
“We are stronger together as part of the UK and all politicians have a duty to focus on bringing people together as we recover from the pandemic.”