Your Apple ID is the account you use for all Apple services.
In order to permanently delete you Apple iCloud and Apple ID account you will have to first remove the account in question from any Apple device that you currently use. Once you do that you will have to contact Apple directly in order for them to delete your Apple ID. You can find links containing more information below.
Sign out of an existing Apple ID if necessary. If your iPhone was already signed into a different iCloud account, do the following before you proceed. Scroll down to the bottom of the page. Tap Sign Out. Enter the account's password when prompted. Tap OK. Choose whether or not to keep iCloud-synced data on the iPhone.
Sign out if a different account is signed in. If you see a different Apple ID displayed at the top of the iCloud screen, you'll need to sign out of the old account before you sign in with yours: Scroll down and tap Sign Out. Confirm that you want to remove the account's data from the iPhone.
Simply move the data to your new Apple ID once it is set up. Photos. Make sure you download and keep originals when prompted when you turn iCloud photo library off, you want the photos to remain on your device and merge with your new library when you set up your new Apple ID.