Since the Dakar Framework for Action, governments around the world, especially in Western societies, have reaffirmed their commitment to a quality education for all in an inclusive environment. The purpose of this paper is to understand the barriers that prevent an education system from guaranteeing an inclusive education for all and for children with learning difficulties and disabilities, in particular. It is based upon the assumption that bringing about the shift envisioned within the UN CRPD requires societal changes in attitudes, beliefs and assumptions about disability, diversity and difference. It is suggested that societal values form the bedrock of an education system. In order to bring about the changes envisioned by the UN CRPD, it is necessary to reflect upon these values and their impact on educational discourse, policy and practice. This paper examines whether a correlation exists between the values underlying a society and its approach to inclusive education for children with learning difficulties and disabilities. Put another way, assessing the influence of societal values on the design of an education system, and on its approach to special education, may clarify the barriers to, and changes required for, the implementation of an inclusive education system.