Try putting it in the report header.

I have put the labels in the page Header and that works fine, but when the report is filtered, and there is only 10 or so records the labels appear over the second column that has no data (looks not so good). I'm sure there is a way with VBA to correct this, by creating a Public Function to make the labels "Visible" or "Invisible".

I have tried this and get the same results.
I asked Copilot and it suggested two properties to set for the text boxes but neither was visible.
Open your report in Design View.
Select the Detail section of your report.
Open the Property Sheet (if it's not already open, you can press F4 to open it).
Find the "Column Headings" property and set it to "Yes".
I replied that I couldn't find the Column Headings Property to set it to "Yes".

It then suggested the following:-
Open your report in Design View.
Select the Page Header section.
Open the Property Sheet (if it's not already open, you can press F4 to open it).
Find the "Repeat Section" property and set it to "Yes".
This will ensure that the column headings are repeated at the top of each column on every page of the report.

Right now we're going to lunch, but will work on this later. Check out Chat GPT......
Enter the following into Chat GPT:
"In a two-column report in Microsoft Access, when the second column has no data, make the second column's labels invisible to improve the presentation"