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The purpose of this study is to develop a conceptual framework that can be used to make teachers’ approaches to values in education visible, as well as to use the conceptual framework to analyze supporting documents for teaching values in Swedish schools. The material for this study consists of part theoretical and empirical studies, which problematize neutrality and teacher approaches to values in education, and part supporting documents for value education from the Swedish Ministry of Education. The study employs a method of general theory-building to develop the conceptual framework, which is then employed in the textual analysis of support documents. The study makes multiple arguments. First, it finds that there are six different teacher approaches to values in education: denial, avoidance, balance, privilege, committed impartiality, and critical distance. Second, the analysis of the supporting documents finds that the Ministry of Education takes different approaches depending on the types of values and situations. Lastly, the main argument is my development of the critical distance approach, which advocates for teachers, as well as students, to be self-reflective and critical of their own and other’s presumptions. The critical distance approach questions the idea of neutrality in education.