Scottish ministers confirmed the plans in December, with planning work due to take place this year with a view to introduce a new benefit or other form of migration by 2026.
The two-child benefit cap has been widely criticised by politicians in Scotland, and Ms Rayner previously described it as an “obscene” policy ahead of the general election.
However, the UK Government said it would not be financially viable to scrap the policy currently.
Instead, she said the Labour government were looking at issues like education, health and justice to tackle child poverty.
Ms Rayner, who was joined by Scottish Labour leader Anas Sarwar in Glasgow, said the SNP announced the policy “without any means of funding”.
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“A chronic housing crisis adds to poverty, people in insecure work, zero-hour contracts, chronic low pay adds to child poverty,” she told the PA news agency.
“It’s not just one lever, there’s a number of levers that we have to pull to alleviate child poverty, and we’re determined to do it.
“Not one little slogan and think ‘we’ve fixed it’, actually there’s a number of things that we have to do to deliver real change for the children that are in child poverty at the moment and that’s why we’ve committed to a taskforce.”
Mr Sarwar accused the Scottish Government of “pretending” it is going to mitigate the two-child benefit cap.
He added: “If they’re serious about challenging poverty, they have to address work and they have to address housing as well as education, health justice and all those other areas which they have complete control over and are failing Scotland’s children.”
(Image: Jane Barlow/PA) His comments come just days after he announced his party will abstain in the final vote on the Scottish Government’s Budget, effectively giving it the green light and reversing course from previous statements criticising the plans.
Mr Sarwar said the Labour group in Holyrood would actively back the Budget if the mitigation to the cap could be in place in April of this year, a deadline the Scottish Government sees as being extremely unlikely.
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It remains unclear what form such a mitigation would take, with Scottish ministers yet to receive the necessary data from the Department for Work and Pensions to begin work, but there has been no hint that Westminster would seek to stymy attempts north of the border to scrap the limit.
It is estimated that scrapping the cap in Scotland could cost ministers almost £200 million a year by the end of the decade, according to the Scottish Fiscal Commission (SFC).
In 2026-27, it is expected to cost £155 million before rising again to £198 million in 2029-20.
The independent economic forecaster also said around 43,000 children could benefit in 2026.
But the mitigation will not kick in until 2026 – the year of the Holyrood election – with the Government saying it needs time to set up the system.
Some £3 million was allocated during the current budget to begin setting up that system.
Finance Secretary Shona Robison said the Scottish Government would make payments before the start of the 2026 financial year if it was possible – but insisted data was required from the Department for Work and Pensions.
The Scottish Government has been asked for comment.