Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour.
Partnering Bundee Aki in the center of the pitch, will be Munster's Chris Farrell.
A host of pundits accused Ireland of lacking a Plan B in the wake of last weekend's 32-20 physical battering at the hands of England.
Into the Ireland team comes Jack Conan, Chris Farrell, Quinn Roux and Rob Kearney while Scotland have also made four changes with Sean Maitland, Jonny Gray, Simon Berghan and back-row, Josh Strauss, all named in the team.
Farrell was selected after Garry Ringrose, who played against England, was ruled out with a hamstring injury.
"He just got a dead leg and it hasn't recovered sufficiently so we're just gonna have to forge ahead".
Scotland are unbeaten in seven home Six Nations matches since losing to England in February 2016 and the progression of Edinburgh and Glasgow to this season's European Champions Cup quarter-finals has given them an extra boost.
"That hurt for sure and there weren't too many guys who slept well on Saturday night".
Kearney approached the Six Nations chasing full fitness after a thigh issue and stayed with Leinster when Ireland headed off for warm-weather training in Portugal.
Toner's ankle injury has exacerbated the absences at lock of Iain Henderson with a finger problem and Tadhg Beirne with knee trouble.