Yes it can. I do exactly that all the time. Here's how I do it, assuming your
directory layout:

ln -s  /home/myself/mydoc/myreport.layout 
/home/myself/.lyx/layouts/myreport.layout

With 1.5.x, one can *open* a .lyx fle with local .layout and .cls
files (the same directory as .lyx). If you need to *create* a lyx file
with  certain .layout file, you still need to put .layput file to
.lyx/layouts. This somewhat hidden feature allows easier sharing of
existing documents.

Cheers,
Bo

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