Irish Whiskey is smoother and lighter than its Scottish rival, but just as capable of high quality expressions.
Irish and Scottish whiskies are similar, namely that both are distilled spirits made from cereals, water and yeast, and both are made in a copper pot still and matured for a mininum of three years. Both also use similar oak regimes, imparting similar flavours. Despite these similarities, there's more to distinguish Irish Whiskey from Scottish Whisky than just the extra 'e'.
The most important distinction between the two lies in the distillation, with Irish Whiskey undergoing triple distillation, compared to Scotch's double distillation. The extra distillation gives Irish Whiskey its smoother mouth feel and lighter flavour. Another key difference is that Irish Whiskey is typically made from a blend of unmalted barley and other grains, while Scottish Whisky is made using mostly malted barley, either from a single distillery or blended with other malts or grains.