The candy butterscotch, also known as toffee in England, does not concern Scotland nor the Scottish people, nor does it contain any of the liquid known as “Scotch.”
No, the chief ingredients are just butter and sugar.
Where does the scotch come in?
Well, all directions for the preparation of this candy after it is properly cooked close with some such statement as: Pour upon oiled paper or well-buttered pan and when slightly cool score with a knife into squares.
And “to scotch” is merely an old-fashioned word for “to score, notch, mark with shallow cuts.”