The 41-year-old, who welcomed his first child with supermodel wife of three years Lara Stone this year, explained that love is about the 'mind, body and soul' rather than whether the person is a man or woman.
The Britain's Got Talent judge admitted:
'I think it's all about falling in love with the person and that is overlooked, really. I hate it when people 'confess' or 'reveal' their sexuality and also things can change for people over the years.'
'So it is about the person but I also think it goes beyond that. You don't just fall in love with someone's body, do you? You fall in love with someone's soul and heart and brain,' the comedian added.
Speaking about his previous roles, which include Mr Church, he explained that his effeminate roles often lead people to believe that he is homosexual.
'I've always been effeminate, and I think people confuse effeminacy with homosexuality, like they go hand-in-hand.'
Speaking about his scriptwriting skills he also added:
'I think that being a little bit of an outsider is actually quite helpful. Creative imagination is formed when you're on your own a lot and not so much if you're out all day playing football and having fun with your friends.'