user: Question: What is the rate limit when the desired rate change (%) is +40.4?
Columns: ['Authority', 'Rate or precept', 'Budget limit (£m)', 'Budget plans (£m)', 'Rate limit (p)', 'Rate change (%)', 'Desired rate (p)', 'Desired rate change (%)']
Types: ['text', 'text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: ['Basildon', 'rate', '13.7', '15', '50.33', '+17.59', '59', '+38']
SQL:

assistant: SELECT "Rate limit (p)" FROM "Table" WHERE "Desired rate change (%)" = '+40.4';