Sheadings represent the primary administrative division of the Isle of Man, with six sheadings dividing the island for local governance purposes. These divisions have historical origins dating back to Norse and medieval times, when they served as districts for tax collection and judicial administration. The six sheadings—Glenfaba, Michael, Ayre, Garff, Middle, and Rushen—constitute the first level of the island's two-tier administrative structure. While sheadings have diminished in practical administrative importance over the centuries, they continue to serve ceremonial and electoral functions, including organizing coroners' districts and serving as a geographical framework for certain local government operations. Modern local government services are primarily delivered through the second administrative level of local authorities, though sheadings remain part of the constitutional structure of Manx governance.