Annabelle Ewing, SNP MSP, said: "David Cameron's new year message confirms that the No campaign is Tory-led and Westminster-led - but while the Prime Minister is keen for his government to be at the centre of the No campaign, he is too frightened to debate with First Minister Alex Salmond.
"David Cameron's New Year resolution should be to acquire some courage, and debate Mr Salmond face to face."
As the countdown to the independence referendum begins, the Prime Minister has used his New Year message to tell the people of Scotland "we want you to stay" and "build an even stronger" UK.
In his annual message he explained the UK Government's New Year's resolution is to stick to the long term plan that "is turning the country around", according to Mr Cameron.
The economy is turning a corner, he claimed, with businesses opening up, people getting decent jobs and factories making British goods and selling them to the world.
"That's why this year, 2014, we are not just going to stick to the plan. We are going to redouble our efforts to deliver every part of it, to benefit the whole country and secure a better future for everyone," he said.