While the significance of children’s early learning experiences is recognised internationally, less is known about early learning for moral values and active citizenship. There is evidence to suggest that prejudicial behaviours can emerge in early childhood, yet there is little research to inform how to promote social inclusion and reduce exclusionary behaviours in young children. One promising line of research involves considering children’s reasoning about moral values for active citizenship. This chapter explores values education and children’s learning of moral values through the theoretical lens of epistemic beliefs. We argue that a focus on children’s beliefs about knowing and knowledge in the context of learning about moral values is best addressed in dialogically organised early years classrooms.