The email account I used to set up my Ipad is not longer available, how can I remove as my ID and start new

If you can recover the password for the ID, I suggest you do a name change on the existing ID instead of deleting the ID. If you create/use a new Apple ID, you will lose access to some of your data and the purchases made with your existing Apple ID. Note the restrictions in the article.

Apple ID Name Change.        

 What to do after you change your Apple ID or password - Apple Support    I suggest doing this before you change your Apple ID or password.

You'll need to know the password to delete the related Apple ID account

 If you forgot your Apple ID password https://support.apple.com/en-us/HT201487

You also can use Having trouble signing in/iForgot https://iforgot.apple.com/password/verify/appleid 

And you will need to see If you forgot the answers to your Apple ID security questions https://support.apple.com/en-us/HT201485

Before trying to answer your security questions is very important that you think about your questions, including your birth date, and their answers carefully and try to recall all details you can. If you don't answer them correctly enough, then you easily can lose control of your account.

Note that If you're using two-factor authentication and can’t recover your password, you usually will need to enter account recovery. See Recover your Apple ID when you can’t reset your password  https://support.apple.com/en-us/HT204921.

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If you can recover the password, then presumably you can delete the account. See How to Delete your Apple ID Account https://support.apple.com/en-us/HT208504. After deletion, use What to do before you sell, give away, or trade in your iPhone, iPad, or iPod touchhttps://support.apple.com/en-us/HT201351