--this
/*
declare @tblPhoto table (id int identity(1,1), Phototype nvarchar(50))
insert into @tblPhoto (Phototype) values ('|A|B|')
insert into @tblPhoto (Phototype) values ('|C|D|')
insert into @tblPhoto (Phototype) values ('|B|C|')
*/
--becomes
declare @tblPhoto table (id int identity(1,1), filepath nvarchar(200) )
declare @PhotoType  table (PhotoId int , typename nvarchar(5))

--photos
insert into @tblPhoto (filepath) values ('C:\photos\photo1.bmp')
insert into @tblPhoto (filepath) values ('C:\photos\photo2.bmp')
insert into @tblPhoto (filepath) values ('C:\photos\photo3.bmp')

--phototype
insert into @PhotoType (PhotoId, typename) values (1,'A')
insert into @PhotoType (PhotoId, typename) values (1,'B')
insert into @PhotoType (PhotoId, typename) values (2,'C')
insert into @PhotoType (PhotoId, typename) values (2,'D')
insert into @PhotoType (PhotoId, typename) values (3,'B')
insert into @PhotoType (PhotoId, typename) values (3,'C')


--and this
/*
declare @tblUser  table (id int identity(1,1), AccessLevel  nvarchar(50))
insert into @tblUser (AccessLevel) values ('|A|B|')
insert into @tblUser (AccessLevel) values ('|C|D|')
*/
--becomes
declare @tblUser table (id int identity(1,1), username nvarchar(50))
declare @AccessLevel table (UserId int, levelname nvarchar(5))

--users
insert into @tblUser (username) values ('Mary Poppins')
insert into @tblUser (username) values ('Doctor Dolittle')
--levels
insert into @AccessLevel (UserId, levelname) values (1, 'A')
insert into @AccessLevel (UserId, levelname) values (1, 'B')
insert into @AccessLevel (UserId, levelname) values (2, 'B')
insert into @AccessLevel (UserId, levelname) values (2, 'C')


--and your answer becomes something like 

select distinct a.*
from @tblPhoto a 
   inner join @PhotoType b
         on a.id = b.PhotoId
   inner join @AccessLevel c
         on b.typename = c.levelname
   inner join @tblUser d
         on c.UserId = d.id
where d.Username = 'Mary Poppins'