Injuries to Robbie Henshaw and Garry Ringrose, who picked up a knock in training, have led to a start for Chris Farrell at outside centre, with Rob Kearney returning at full-back after a thigh injury.
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Garry Ringrose's hamstring injury opens the door for Henshaw to go back into the centres, with coach Joe Schmidt understood to be ready to restore Kearney to the No.15 jersey.
Experts react to BoE Bank Rate freeze
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"So I'm not sure how they summarise Plan A, because I think we have a very varied game".
In other changes to the pack, Jack Conan comes in for the injured CJ Stander at No 8, with openside flank Sean O'Brien taking the place of Josh van der Flier, who moves to the bench.
Partnering Bundee Aki in the center of the pitch, will be Munster's Chris Farrell. It's a knock on top of a knock. Farrell has struggled with a string of knee injuries since his last Test appearance, a Man-of-the-Match showing in Ireland's 37-27 Six Nations victory over Wales in February 2018.
'It does make it hard; the problem is he maybe could have played, but if you get another bump on it, it debilitates you quickly, and then you have to make another change'. "But if you get another bump on it, it debilitates you quickly, and then you have to make another change". Joe Schmidt said. "It's a pretty exciting opportunity to give Chris Farrell the chance to play against Scotland. He's coming back to form after a long lay-off", Schmidt added.