This is the highest proportion with a discount since 2012, while it compares to 27% in early 2014.
Homes with reductions have had an average £24,429 knocked off asking prices, accounting to £3.8bn for the UK as a whole.
Lawrence Hall of Zoopla said: “The property market typically slows in December as buyers postpone their plans until the New Year and become pre-occupied with the festive season, but these figures suggest that sellers may be being forced to rest their expectations and become more realistic in order to secure a buyer.
“People are well attuned to a bargain at this time of year, so homebuyers may want to capitalise on the latest raft of reductions.
“The recent Stamp Duty reforms have injected a real feel-good factor into the property market that is likely to last into January when there will be a renewed surge in buyers looking for property.
“There would usually be an air of uncertainty in the lead up to an election, but the positivity created by the tax overhaul should ensure this isn’t as keenly felt as usual.”
The highest proportion of reductions are in Yorkshire and Lancashire, with Preston (44%), Barnsley, Wakefield and Rotherham (all 43%) leading the way.
In London house price reductions have nearly doubled from 15% at the start of the year to 29%.
The largest discount is in Mitcham in South West London, where sellers have dropped prices by 9.2% on average, equal to £55,606.
