I have a simple table with tax rates

```
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO

CREATE TABLE [dbo].[TaxRates](
    [Id] [bigint] IDENTITY(1,1) NOT NULL,
    [Name] [nvarchar](50) NULL,
 CONSTRAINT [PK_TaxRates] PRIMARY KEY CLUSTERED 
(
    [Id] ASC
)WITH (PAD_INDEX  = OFF, STATISTICS_NORECOMPUTE  = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS  = ON, ALLOW_PAGE_LOCKS  = ON) ON [PRIMARY]
) ON [PRIMARY]

```

If user deleted record I want to not change autoincrementer while next insert.

To have more clearance.

Now I have 3 records with id 0,1 and 2. When I delete row with Id 2 and some time later I add next tax rate I want to have records in this table like before 0,1,2.
There shouldn't be chance to have a gap like 0,1,2,4,6. It must be trigger.

Could you help with that?