A church has stood on this spot since the 6th century, and the one standing there now faces a £120,000 shortfall to fix its roof.

St Sampson’s at South Hill, near Callington in Cornwall, was completed in 1333, with a south aisle and porch added in the 15th century. Inside there is a 12th century font that came from the earlier church on the site, medieval roof bosses, two carved medieval heads on the chancel tombs, and a stone frieze of the twelve apostles running round the tower parapet.

In the churchyard stands a nationally important 6th century inscribed stone. Excavations in 2000 found a Norman church and an extensive cist cemetery beneath. Some historians think this may be the site of the monastery St Sampson is believed to have founded in Cornwall before leaving for Brittany, where he became Abbot of Dol. Jonathan Trelawny, of the Cornish anthem, had South Hill as his first parish.

Now there is a hole in the roof, puddles on the floor and plaster coming off the walls. The churchwarden says the building has about two years left without a re-roofing.

The money disappeared when the scheme letting churches reclaim VAT on repairs ended in March, leaving an immediate 20 per cent gap in a budget already set. The application to the replacement fund was rejected, with only four Cornish churches successful.

The churchwarden points out that galleries and museums with free entry can reclaim VAT on capital works, while churches, which are also free to enter and also full of treasures, cannot. The National Churches Trust says thousands of churches face significant repair needs and is calling for VAT relief to be restored.

Seventeen centuries of continuous Christian use, undone by a tax change.