Ms Rayner's spokesperson said: “These costs have been covered privately and IPSA has been reimbursed accordingly.”
Sir Keir Starmer's deputy - who has previously said a Labour government would "treat taxpayers' money with the respect it deserves" and accused the Tory ministers of "treating taxpayers like a cash machine" - is likely to face accusations of hypocrisy.
A Tory source said: "Rayner's only paid the money back because she has had to face the music: putting expensive tech on the taxpayer and then trying to cover it up simply won’t wash.
“Labour should take out their AirPods, and try listening to the British public for once."
It comes after the Labour firebrand was previously forced to defend charging the public purse hundreds of pounds for Apple electronics.
In 2021, Ms Rayner expensed £249 for personalised Airpods, along with £2,000 of other Apple equipment.
At the time, she said: "All of my equipment has to sync with each other so that I can carry out my work and people will understand that.
"I wouldn't say that it's luxury to have computer equipment that is everyday expenditure for somebody that works with computers every day for their job."
MPs receive expenses to cover the cost of running their office, as well as employing staff, having somewhere to live in London or their seat, and travelling between Parliament and their constituency.
Ms Rayner's spokesperson has been contacted for further comment.