Non UK resident purchasing a new property and Rent a Room scheme

Hi, I'm a British citizen and I've been working overseas for many years, hence I'm not a UK resident. I currently own a buy-to-let property in England in my personal capacity. I'm now looking to buy a GBP250k bungalow in Wales to be close to my parents and sister. My plan is to stay in the bungalow for a few months every year, and I'll eventually move back to the UK permanently. 1. When I buy what will the bungalow be considered as for tax purposes? Main residence or second home? 2. If it's a main residence, can I utilize the Rent a Room scheme and rent it out as a short-term let when I'm not living there? What are the regulations for Rent a Room scheme in Wales? 3. Which level of stamp duties will I need to pay for this bungalow? 4. What is the Capital Gains Tax rate if I end up selling the bungalow a few years down the road? Thanks James

Hi James,
Without knowing the full circumstances of the original property owned in the UK, we would be unable to fully answer your query unfortunately.
If only the bungalow is used when you are in the UK, then we would advise this may be deemed as your primary residence, however, we would refer to:
CG64427 here: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64427
As well as the option to nominate which property you wish to be your primary residence here:
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64485.
Please also refer to the following guidance regarding the rent a room relief scheme as certian criteria must be met, i.e. is fully furnished in your own residential property home:
https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme.
As this forum relates to income from property and incurred expenses, we would direct you to the Stamp Duty and Capital Gains contacts here: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/stamp-duty-land-tax 
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/capital-gains-tax-enquiries-for-individuals-employees-and-self-employed.
Thank you.