WITH ReportCategoryList AS (

SELECT *, 1 AS CategoryLevel

FROM tblTestCategories

WHERE ReportCategoryID IS NULL

AND ID IN (SELECT ReportCategoryID from tblTestCategories)

UNION ALL

SELECT TC.*, RCL.CategoryLevel + 1

FROM tblTestCategories AS TC INNER JOIN ReportCategoryList RCL ON TC.ReportCategoryID = RCL.ID

)

SELECT *

FROM ReportCategoryList RCL

ORDER BY RCL.CategoryLevel, RCL.ID