Page Structure
Source: Web Accessibility In Mind
Headings create an outline for the page, similar to a term paper outline or table of contents. The H1 describes the page as a whole and is equal to the page title [in Drupal, the H1 tag is the page title]. A page will only have one H1 tag. Headings H2 through H6 represent increasing degrees of "indentation" in our conceptual "outline". As such, it does not make sense to skip heading levels, such as from H2 to H4, going down the page.
Screen readers and assistive technologies rely on heading tags (H1 to H6) to identify headings. Text that is merely large, bold, or emphasized is not interpreted as a heading unless the H1 - H6 markup is used.
Use headings only when they represent following content. To highlight or emphasize text that is not a heading, use styles—not heading tags—to achieve visual results.
Here’s an example of how to structure content properly using headings: