Just about the ONLY type of location that can NOT be photographed for a Google Virtual Tour are residences, or places where people are likely to live permanently in the future – such as Prize Homes, or Display Homes.
However, there are plenty of other options for Virtual Tours for these types of locations, they just can’t be hosted on Google.
Below is an example of a single Photo Sphere of a residence, taken from a 3.6 metre pole – which gives an elevated perspective of the house.