OK - the following worked (although I wish it took a little less effort):
Copy the 404.html file to
/usr/share/apache2/error
If it is a simple page, you nearly done. Because I used CSS and Images it required a bit more work.
In your /etc/apache2/conf-available/localized-error-pages.conf add your new file for example:
Alias /error/ "/usr/share/apache2/error/"
ErrorDocument 404 /error/404.html
Now if you are using CSS and Images you have to create Aliases in each virtual host.
For example in SomeVirtualHost.conf
Alias /images/ "/var/www/images/"
Alias /css/ "/var/www/css/"
Beware of any conflicts that may arise from duplicate folder naming. After considering that I added a folder /404resources/ and moved the 2 dependent folders. This required an update to the 404.html page as well