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

What is the rate limit when the desired rate change (%) is +40.4?
SELECT "Rate limit (p)" FROM table_27543 WHERE "Desired rate change (%)" = '+40.4'
SELECT "Rate limit (p)" FROM "table_27543" WHERE "Desired rate change (%)" = '+40.4'