>>46836477>Jolteon>Gothitelle>Haipa Beambullshit site detected.
Regardless of that none of these pokemon actually want a potential scald burn (Dracozolt) or want to lose their item (best example mentioned above: Psystrike Mewtwo, Reuniclus).
A real counter is able to switch into Scald, Knock-Off and doesn't mind toxic AND strikes back hard. That would be the case for an already poisoned Gliscor with Sub, Taunt and EQ and SpDef EVs. The EVs ensure, Sub is still on the field, Taunt prevents Recover or Haze, EQ makes damage, and Poison Heal will recover enough to create the next Sub. A bit of a complicated counter, though.
Another case would be Toxicroak because it is immune to Scald and Toxic, but it's rather a check, because even a +2 EQ does shit damage. In the same turn, Toxapex will use Haze and switches out.