After messing around I have worked out how to put the banner on the right on the same line as the site logo.
Here is the code.
Code:
<!-- logo -->
<a name="top"></a>
<table border="0" width="$stylevar[outertablewidth]" cellpadding="0" cellspacing="0" align="center">
<tr>
<td align="$stylevar[left]"> <a href="$vboptions[forumhome].php$session[sessionurl_q]"><img src="$stylevar[titleimage]" border="0" alt="$vboptions[bbtitle]"></td> <td align="$stylevar[right]"><a href="<if condition="$ban['url']">$ban[url]<else />$vboptions[forumhome].php$session[sessionurl_q]</if>" target="_blank">$banner</a>
</td>
</tr>
</table>
<!-- /logo -->