Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_27543 ( "Authority" text, "Rate or precept" text, "Budget limit (\u00a3m)" text, "Budget plans (\u00a3m)" text, "Rate limit (p)" text, "Rate change (%)" text, "Desired rate (p)" text, "Desired rate change (%)" text )

### Question ###
What is the rate limit when the desired rate change (%) is +40.4?

### Accurate SQL ###

SELECT "Rate limit (p)" FROM table_27543 WHERE "Desired rate change (%)" = '+40.4'