The singer-songwriter, who earlier this month released an album of reworked tracks as Director's Cut, told BBC 6 Music that she had started work on her new material.
Bush said of her progress on the songs: "All kinds of bits and pieces really, all in different stages of work.
"There's always ideas and things buzzing around, but it's whether they end up materialising into a song. It's all quite an an elusive process."
Regarding previous comments that she wants to tour again, she claimed: "I haven't actually said I'd like to tour again... it's normally prompted by a question of, 'Would you like to tour again? It's been a long time since you toured'."
Of her last tour, the 28-date 'Tour Of Life' jaunt in 1979, Bush said: "I did enjoy it. People always presume that I didn't enjoy the tour - it was such a long time ago, and I'm extremely flattered that people are interested.
"I haven't got any plans to do any live shows whatsoever - I'm very engrossed in trying to make this record."
Listen to Kate Bush's full interview with Mark Radcliffe below: