What is the difference between toffee and butterscotch?

There are chewy toffees as well as harder varieties. And butterscotch doesn't have to be a candy.

Struggling for a definitive answer, the best I can come up with is, Butterscotch is a flavor, Toffee is a candy. Butterscotch Toffee is both.

The major difference is that sugar is boiled to the soft cracked stage for butterscotch and the hard cracked stage for toffee. Otherwise, all the same ingredients are used.

Saw this, maybe it will answer the question http://ask.recipelabs.com/questions/3478/whats-the-difference-between-butterscotch-and-caramel