@Mukiha,
Looking at the P9 form I see that the tax due is worked out first and then the relief is applied to get the PAYE tax rather than what you have said i.e apply the relief,then get the taxable pay ?
Thus in your example the taxable pay would be 1000
This guy would still pay some tax and the relief would not be of help to him.Please explain further

Tax Relief is basically amounts that can be deducted from your monthly income to reduce the amount on which tax is paid.

Other than the monthly Ksh1,1620 personal relief, you can also reduce your amount of tax through the following types of relief...
- life insurance
- pension scheme/provident fund
- home ownership savings plan
- owner occupied interest (on mortgage amount or home improvements)