Finance Secretary Kate Forbes has set aside £20 million of public money to be spent in 2023/24 on a second divisive referendum.
According to the IFS thinktank, budgets for local government, the police, prisons, justice, universities and rural affairs are set to fall by around 8%, equivalent to a real-terms cut of £1.1 billion over four years.
The budget for enterprise, tourism and trade promotion is set to fall by 16% in real terms over the next four years.
Pamela Nash, chief executive of Scotland in Union, said:
“This is a gross waste of public money at a time when our NHS is desperate for resources and households face a cost-of-living crisis.
“SNP politicians are completely out-of-touch with the people of Scotland.
“Poll after poll has confirmed that the overwhelming majority of voters in Scotland do not support Nicola Sturgeon’s timetable for a divisive second referendum on leaving the UK next year.
“Rather than obsess about their negative campaign to divide Scotland, ministers should focus on fixing the mess they have made of our public services.”