The Fist of Fun stand-up told The Guardian that he is grateful to be able to make a living from his work.
Lee said: "I think what I do is borderline art. Most people who do borderline art have to have other jobs, so I'm very grateful.
"I want to get better at what I do, and there will inevitably be casualties along the way where it's too much for people or it's too boring. But if I can do that and still make a living, it's a luxurious position."
Of the possibility of a third series of Stewart Lee's Comedy Vehicle, he added: "It would look like it was extremely good value - it was delivered at half the cost of the last one and it got them lots of kudos, articles saying this is the sort of thing public broadcasters should be doing.
"But everything could change. Everyone who likes me could leave, there could be some new directive. I'm in this for the long haul, I want to be doing this until I die. I am a stand-up comedian. I know a lot of people say I'm not, but I am."
Lee recently told Digital Spy that he "didn't care" about his Richard Hammond gags or other material being misrepresented or taken out of context in newspapers and online, as long as it did not impact his home life or ability.
"There were people saying I should be banned and, 'Why was this paid for by the BBC?' when it wasn't on telly, " he said. "You can't ban someone from just being on stage. Someone said I should be banned from being a comedian!"
Lee added: "As long as it doesn't affect me financially, it doesn't affect my family, I don't mind. If there were threats against us or I was being prevented from working then I'd have to make my case.
"On the whole it's best not to say anything anymore, because if someone likes Top Gear they're not going to like me - so that's that. It's not for them."
Read our recent interview with Stewart Lee
Watch a video clip from Stewart Lee's Comedy Vehicle below: